https://www.taxtmi.com/caselaws?id=182112 Service tax demand for Goods Transport Operator services was found time-barred because the show cause notice was issued long after the normal limitation period applicable to the relevant period, and the limitation position was governed by the retrospective amendment under Section 117 of the Finance Act, 2000. The notice and consequential demand were therefore unsustainable, and relief followed. en-us Fri, 06 Aug 2010 00:00:00 +0530 Tue, 03 May 2016 11:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182112 Service tax demand for Goods Transport Operator services was found time-barred because the show cause notice was issued long after the normal limitation period applicable to the relevant period, and the limitation position was governed by the retrospective amendment under Section 117 of the Finance Act, 2000. The notice and consequential demand were therefore unsustainable, and relief followed. Case-Laws Service Tax Fri, 06 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182112