https://www.taxtmi.com/caselaws?id=267916 The Tribunal dismissed the Revenue's appeal regarding the validity of service tax demand under GTA service. The service tax demand under reverse charge mechanism was upheld for the disputed period despite certain rules being declared ultra vires by the Supreme Court. The Tribunal found that the show cause notice issued by the Revenue lacked legislative competence at the time, as it was issued before relevant provisions were re-validated by the Finance Act, 2003. The judgment emphasized adherence to legislative timelines for the validity of actions under the legal framework. en-us Thu, 03 Sep 2015 00:00:00 +0530 Mon, 16 Nov 2015 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267916 The Tribunal dismissed the Revenue's appeal regarding the validity of service tax demand under GTA service. The service tax demand under reverse charge mechanism was upheld for the disputed period despite certain rules being declared ultra vires by the Supreme Court. The Tribunal found that the show cause notice issued by the Revenue lacked legislative competence at the time, as it was issued before relevant provisions were re-validated by the Finance Act, 2003. The judgment emphasized adherence to legislative timelines for the validity of actions under the legal framework. Case-Laws Service Tax Thu, 03 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267916