https://www.taxtmi.com/caselaws?id=355902 Service tax demand and penalty on the recipient of Goods Transport Operator services were held unsustainable where the statutory amendments had introduced recipient liability and return-filing obligations only later, and the enabling demand provision could not be invoked for the relevant period in the manner attempted. The Tribunal followed binding precedent that Section 73 could not be used to fasten liability absent a corresponding legal obligation to file returns or discharge tax during that period, and the amended framework did not cure the defect on the facts. en-us Thu, 08 Feb 2018 00:00:00 +0530 Wed, 02 May 2018 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355902 Service tax demand and penalty on the recipient of Goods Transport Operator services were held unsustainable where the statutory amendments had introduced recipient liability and return-filing obligations only later, and the enabling demand provision could not be invoked for the relevant period in the manner attempted. The Tribunal followed binding precedent that Section 73 could not be used to fasten liability absent a corresponding legal obligation to file returns or discharge tax during that period, and the amended framework did not cure the defect on the facts. Case-Laws Service Tax Thu, 08 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355902