https://www.taxtmi.com/caselaws?id=177555 Service tax liability on recipients of goods transport operators' services for 16 November 1997 to 1 June 1998 was not sustainable where the levy had been declared beyond the scope of the charging provision. Later retrospective amendments to the Finance Act, 1994, including insertion of Section 71A, did not validate recovery through the Section 73 proceedings used against recipients. Amounts voluntarily paid as service tax and interest were not refundable in those proceedings because no protest was recorded at payment and no refund claim had been filed before the lower appellate authority. The tax demand failed, while the refund request remained unavailable. 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 Service tax liability on recipients of goods transport operators' services for 16 November 1997 to 1 June 1998 was not sustainable where the levy had been declared beyond the scope of the charging provision. Later retrospective amendments to the Finance Act, 1994, including insertion of Section 71A, did not validate recovery through the Section 73 proceedings used against recipients. Amounts voluntarily paid as service tax and interest were not refundable in those proceedings because no protest was recorded at payment and no refund claim had been filed before the lower appellate authority. The tax demand failed, while the refund request remained unavailable. Case-Laws Service Tax Thu, 07 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177555