https://www.taxtmi.com/caselaws?id=32802 Retrospective validating legislation imposed enforceable service tax liability on recipients of goods transport operator and clearing and forwarding services for the relevant past period, and tax paid under the special self-assessment mechanism was not refundable merely because no show cause notice was issued under the ordinary recovery provisions. The earlier contrary position was distinguished as arising under a different legal regime. The prescribed special return had to be filed within the stipulated period after the validating amendment, and belated filing attracted statutory interest. Refund claims therefore failed and the interest demands were sustained. en-us Thu, 26 Feb 2009 00:00:00 +0530 Sat, 13 Jun 2009 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32802 Retrospective validating legislation imposed enforceable service tax liability on recipients of goods transport operator and clearing and forwarding services for the relevant past period, and tax paid under the special self-assessment mechanism was not refundable merely because no show cause notice was issued under the ordinary recovery provisions. The earlier contrary position was distinguished as arising under a different legal regime. The prescribed special return had to be filed within the stipulated period after the validating amendment, and belated filing attracted statutory interest. Refund claims therefore failed and the interest demands were sustained. Case-Laws Service Tax Thu, 26 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32802