https://www.taxtmi.com/caselaws?id=266817 Service tax on Goods Transport Operator services could not be demanded from the recipient for a period before the relevant substitution in Section 73 of the Finance Act, 1994, because the retrospective changes introduced by the Finance Act, 2003 did not by themselves create an effective recovery mechanism for that earlier period. Applying the scheme of Sections 68, 71A and 73, the settled position was that liability could not be fastened on the assessee in the absence of a workable charging and recovery provision. The demand was therefore unsustainable and the assessee succeeded. en-us Mon, 14 Sep 2015 00:00:00 +0530 Sat, 24 Oct 2015 07:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266817 Service tax on Goods Transport Operator services could not be demanded from the recipient for a period before the relevant substitution in Section 73 of the Finance Act, 1994, because the retrospective changes introduced by the Finance Act, 2003 did not by themselves create an effective recovery mechanism for that earlier period. Applying the scheme of Sections 68, 71A and 73, the settled position was that liability could not be fastened on the assessee in the absence of a workable charging and recovery provision. The demand was therefore unsustainable and the assessee succeeded. Case-Laws Service Tax Mon, 14 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266817