https://www.taxtmi.com/caselaws?id=325532 Service tax demands issued in 2004 for the earlier period relating to recipient liability for GTA services were found unsustainable because later High Court rulings held such demands barred by limitation. Although a Larger Bench view of the Tribunal had supported notices issued after the retrospective amendment, the later High Court decisions were followed on the principle that High Court rulings prevail over a contrary Tribunal view. The demands were therefore held not maintainable and were set aside in favour of the assessee. en-us Mon, 07 Mar 2016 00:00:00 +0530 Tue, 22 Mar 2016 00:53:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325532 Service tax demands issued in 2004 for the earlier period relating to recipient liability for GTA services were found unsustainable because later High Court rulings held such demands barred by limitation. Although a Larger Bench view of the Tribunal had supported notices issued after the retrospective amendment, the later High Court decisions were followed on the principle that High Court rulings prevail over a contrary Tribunal view. The demands were therefore held not maintainable and were set aside in favour of the assessee. Case-Laws Service Tax Mon, 07 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325532