https://www.taxtmi.com/caselaws?id=330925 A service recipient cannot be fastened with return-filing or service tax liability under section 71A of the Finance Act, 1994 for a period before that provision came into force. The governing principle is that tax liability and corresponding compliance obligations arise only when the charging or procedural provision is operative during the material period. Applying that settled rule and following L.H. Sugar Factories Ltd., the demand was held unsustainable because the statutory basis for the obligation did not exist at the relevant time. en-us Mon, 13 Jun 2016 00:00:00 +0530 Mon, 08 Aug 2016 21:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330925 A service recipient cannot be fastened with return-filing or service tax liability under section 71A of the Finance Act, 1994 for a period before that provision came into force. The governing principle is that tax liability and corresponding compliance obligations arise only when the charging or procedural provision is operative during the material period. Applying that settled rule and following L.H. Sugar Factories Ltd., the demand was held unsustainable because the statutory basis for the obligation did not exist at the relevant time. Case-Laws Service Tax Mon, 13 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330925