https://www.taxtmi.com/caselaws?id=182174 Retrospective validating amendments were applied to deem the recipient of goods transport operator services liable for service tax for the relevant period. A special self-assessment and return-filing mechanism under Section 71A and Rule 7A was treated as a valid method of discharge under the amended law, so tax paid pursuant to that mechanism was lawfully collected. The challenge based on the earlier invalidation of the pre-amendment scheme, as well as objections founded on limitation and Section 73, did not disturb the validity of the amended levy or the payment made under it. Refund was therefore not available. 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 Retrospective validating amendments were applied to deem the recipient of goods transport operator services liable for service tax for the relevant period. A special self-assessment and return-filing mechanism under Section 71A and Rule 7A was treated as a valid method of discharge under the amended law, so tax paid pursuant to that mechanism was lawfully collected. The challenge based on the earlier invalidation of the pre-amendment scheme, as well as objections founded on limitation and Section 73, did not disturb the validity of the amended levy or the payment made under it. Refund was therefore not available. Case-Laws Service Tax Mon, 06 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182174