https://www.taxtmi.com/caselaws?id=348132 Retrospective validation under Section 158 of the Finance Act, 2003 and the corresponding amendments to the service tax regime were treated as curing the earlier basis for denying reverse charge liability on goods transport services for the relevant period. The payment of service tax and interest, together with the return filed under Section 71A of the Finance Act, 1994, was therefore regarded as made on a valid statutory foundation. The refund precedent cited was held inapplicable on those facts, and the refund claim was not maintainable because the tax and interest were legally payable. en-us Wed, 23 Aug 2017 00:00:00 +0530 Sat, 16 Sep 2017 09:10:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348132 Retrospective validation under Section 158 of the Finance Act, 2003 and the corresponding amendments to the service tax regime were treated as curing the earlier basis for denying reverse charge liability on goods transport services for the relevant period. The payment of service tax and interest, together with the return filed under Section 71A of the Finance Act, 1994, was therefore regarded as made on a valid statutory foundation. The refund precedent cited was held inapplicable on those facts, and the refund claim was not maintainable because the tax and interest were legally payable. Case-Laws Service Tax Wed, 23 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348132