https://www.taxtmi.com/caselaws?id=350774 Service tax under Section 73 of the Finance Act, 1994 was held not recoverable from recipients of Goods Transport Operator services for the relevant period, following the binding view on retrospective amendments; the demand was therefore unsustainable and was rejected against the Revenue. Once the notice and demand failed, the assessee was entitled to consequential refund, with no separate ground shown to deny that relief. The Tribunal's view was upheld and the Revenue's challenge dismissed. en-us Mon, 23 Oct 2017 00:00:00 +0530 Mon, 13 Nov 2017 10:32:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350774 Service tax under Section 73 of the Finance Act, 1994 was held not recoverable from recipients of Goods Transport Operator services for the relevant period, following the binding view on retrospective amendments; the demand was therefore unsustainable and was rejected against the Revenue. Once the notice and demand failed, the assessee was entitled to consequential refund, with no separate ground shown to deny that relief. The Tribunal's view was upheld and the Revenue's challenge dismissed. Case-Laws Central Excise Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350774