https://www.taxtmi.com/caselaws?id=177555 Recipients of goods transport operators' services were stated to be outside service tax liability for 16-11-1997 to 1-6-1998, because the levy had been declared invalid and later retrospective amendments were said not to sustain recovery through Section 73 proceedings in that manner. The note also states that amounts paid towards service tax and interest were not refundable in these proceedings where the payments were voluntary, no protest had been made at payment, and no refund claim had been filed before the lower authority. On that basis, the tax demand was treated as unsustainable and the refund request as not maintainable. en-us Thu, 07 Dec 2006 00:00:00 +0530 Tue, 12 Jan 2016 15:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177555 Recipients of goods transport operators' services were stated to be outside service tax liability for 16-11-1997 to 1-6-1998, because the levy had been declared invalid and later retrospective amendments were said not to sustain recovery through Section 73 proceedings in that manner. The note also states that amounts paid towards service tax and interest were not refundable in these proceedings where the payments were voluntary, no protest had been made at payment, and no refund claim had been filed before the lower authority. On that basis, the tax demand was treated as unsustainable and the refund request as not maintainable. Case-Laws Service Tax Thu, 07 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177555