https://www.taxtmi.com/caselaws?id=1847 A retrospective validating amendment to the Finance Act, 1994 created a special liability and return-filing mechanism for recipients of goods transport operator services, so service tax demand was sustainable under that scheme and earlier authority based on the pre-validation position was inapplicable. For limitation, the relevant date had to be computed under Section 73(6)(c) by reference to the special payment date under Section 71A and Rule 7A, not the ordinary periodic-return framework; notices issued within one year were therefore within time. Penalty under Section 76 was not restored in the Tribunal's discretion. en-us Wed, 30 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1847 A retrospective validating amendment to the Finance Act, 1994 created a special liability and return-filing mechanism for recipients of goods transport operator services, so service tax demand was sustainable under that scheme and earlier authority based on the pre-validation position was inapplicable. For limitation, the relevant date had to be computed under Section 73(6)(c) by reference to the special payment date under Section 71A and Rule 7A, not the ordinary periodic-return framework; notices issued within one year were therefore within time. Penalty under Section 76 was not restored in the Tribunal's discretion. Case-Laws Service Tax Wed, 30 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1847