https://www.taxtmi.com/caselaws?id=182174 The Tribunal dismissed the appeal, affirming the appellant's liability for service tax paid under self-assessment and rejecting the refund claim. The retrospective amendments to the Finance Act, 1994, validated the tax liability, and the Supreme Court's decisions upheld these provisions. The appellant's reliance on the Laghu Udyog Bharati case was deemed irrelevant due to subsequent legislative amendments. The Tribunal confirmed the applicability of Section 71A, mandating the filing of returns within six months, and ruled that the tax was not time-barred, negating the need for a show cause notice under Section 73. en-us Mon, 06 Feb 2006 00:00:00 +0530 Thu, 21 Mar 2024 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182174 The Tribunal dismissed the appeal, affirming the appellant's liability for service tax paid under self-assessment and rejecting the refund claim. The retrospective amendments to the Finance Act, 1994, validated the tax liability, and the Supreme Court's decisions upheld these provisions. The appellant's reliance on the Laghu Udyog Bharati case was deemed irrelevant due to subsequent legislative amendments. The Tribunal confirmed the applicability of Section 71A, mandating the filing of returns within six months, and ruled that the tax was not time-barred, negating the need for a show cause notice under Section 73. Case-Laws Service Tax Mon, 06 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182174