https://www.taxtmi.com/caselaws?id=177550 Recipient liability for clearing and forwarding services for July and August 1999 continued to rest with the recipient because the service tax liability for that period arose before 1-9-1999. Notification No. 7/99 shifted the liability only from 1-9-1999, and the amendments in Sections 116 and 117 of the Finance Act, 2000 confirmed that position for the earlier period. As the tax related to the pre-1-9-1999 period, the amount paid could not be treated as refundable. The refund ordered by the Tribunal was therefore unsustainable. en-us Fri, 08 Nov 2013 00:00:00 +0530 Tue, 12 Jan 2016 14:38:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177550 Recipient liability for clearing and forwarding services for July and August 1999 continued to rest with the recipient because the service tax liability for that period arose before 1-9-1999. Notification No. 7/99 shifted the liability only from 1-9-1999, and the amendments in Sections 116 and 117 of the Finance Act, 2000 confirmed that position for the earlier period. As the tax related to the pre-1-9-1999 period, the amount paid could not be treated as refundable. The refund ordered by the Tribunal was therefore unsustainable. Case-Laws Service Tax Fri, 08 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177550