https://www.taxtmi.com/caselaws?id=1844 Small-scale industry exemption from service tax on goods transport operator services was unavailable where the assessee itself later stated that it was only a trading company and had not carried on manufacturing activity at the relevant premises; the exemption notifications applied only to the specified class of small-scale industrial units, so the factual basis for entitlement was not proved. After retrospective validation of the levy and the introduction of the special return mechanism under Section 71A and Rule 7A, recovery had to proceed under the amended scheme, and a demand based only on a pre-amendment notice under Section 73 could not be sustained because it did not conform to the revised legal framework. en-us Wed, 06 Jun 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1844 Small-scale industry exemption from service tax on goods transport operator services was unavailable where the assessee itself later stated that it was only a trading company and had not carried on manufacturing activity at the relevant premises; the exemption notifications applied only to the specified class of small-scale industrial units, so the factual basis for entitlement was not proved. After retrospective validation of the levy and the introduction of the special return mechanism under Section 71A and Rule 7A, recovery had to proceed under the amended scheme, and a demand based only on a pre-amendment notice under Section 73 could not be sustained because it did not conform to the revised legal framework. Case-Laws Service Tax Wed, 06 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1844