https://www.taxtmi.com/caselaws?id=413250 Service tax demand under reverse charge for goods transport operator services could not be sustained where the show cause notice was issued after the normal limitation period and the statutory conditions for invoking the extended period were not met. Retrospective validating provisions and later amendments did not cure a notice that was unsustainable on the date of issue. As the demand failed, the amount deposited under protest towards that demand had to be refunded with applicable interest. The impugned orders were therefore set aside and the assessee was held entitled to refund. en-us Mon, 04 Oct 2021 00:00:00 +0530 Fri, 17 Dec 2021 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413250 Service tax demand under reverse charge for goods transport operator services could not be sustained where the show cause notice was issued after the normal limitation period and the statutory conditions for invoking the extended period were not met. Retrospective validating provisions and later amendments did not cure a notice that was unsustainable on the date of issue. As the demand failed, the amount deposited under protest towards that demand had to be refunded with applicable interest. The impugned orders were therefore set aside and the assessee was held entitled to refund. Case-Laws Service Tax Mon, 04 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413250