https://www.taxtmi.com/caselaws?id=379938 The Tribunal allowed the appeal against the Order-in-Appeal for non-payment of service tax liability for the Financial Year 2014-15. The appellant, engaged in Cargo Handling and Port services, had initially short-paid the tax but later filed a revised ST-3 return and paid the differential tax through challans for the financial year 2015-16. The Tribunal held that section 73(1B) of the Finance Act, 1994, was not applicable retrospectively and directed the original authority to reconsider the case, taking into account the revised ST-3 return and challans to determine the tax liability, interest, and penalties. en-us Wed, 08 May 2019 00:00:00 +0530 Fri, 10 May 2019 07:51:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379938 The Tribunal allowed the appeal against the Order-in-Appeal for non-payment of service tax liability for the Financial Year 2014-15. The appellant, engaged in Cargo Handling and Port services, had initially short-paid the tax but later filed a revised ST-3 return and paid the differential tax through challans for the financial year 2015-16. The Tribunal held that section 73(1B) of the Finance Act, 1994, was not applicable retrospectively and directed the original authority to reconsider the case, taking into account the revised ST-3 return and challans to determine the tax liability, interest, and penalties. Case-Laws Service Tax Wed, 08 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379938