https://www.taxtmi.com/caselaws?id=31371 Retrospective amendments to the Finance Act, 1994 did not permit recovery of service tax under section 73 from recipients of goods transport operators service for the period in question. The Tribunal note states that the Supreme Court had already held that, although tax liability existed for the service period, recipients covered by section 71A were not brought within section 73's recovery machinery, so recovery from them was impermissible. A later Revenue-reliance decision was said not to address that specific section 73 issue and therefore did not displace the binding Supreme Court view. Consequential refund relief followed once the tax recovery failed. en-us Tue, 19 Aug 2008 00:00:00 +0530 Sat, 08 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31371 Retrospective amendments to the Finance Act, 1994 did not permit recovery of service tax under section 73 from recipients of goods transport operators service for the period in question. The Tribunal note states that the Supreme Court had already held that, although tax liability existed for the service period, recipients covered by section 71A were not brought within section 73's recovery machinery, so recovery from them was impermissible. A later Revenue-reliance decision was said not to address that specific section 73 issue and therefore did not displace the binding Supreme Court view. Consequential refund relief followed once the tax recovery failed. Case-Laws Service Tax Tue, 19 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31371