https://www.taxtmi.com/caselaws?id=34717 The Tribunal upheld the remand of a service tax refund claim arising from goods transport agency service and held that the appellant's objections could be raised before the adjudicating authority in the fresh proceedings. It noted the competing positions on recipient liability, retrospective amendment of the service tax provisions, and limitation for refund, but found no reason to interfere with the Commissioner (Appeals) order directing reconsideration of the claim. Both parties were left free to adduce evidence before the adjudicating authority, which will decide the refund afresh. en-us Thu, 16 Jul 2009 00:00:00 +0530 Sun, 11 Oct 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34717 The Tribunal upheld the remand of a service tax refund claim arising from goods transport agency service and held that the appellant's objections could be raised before the adjudicating authority in the fresh proceedings. It noted the competing positions on recipient liability, retrospective amendment of the service tax provisions, and limitation for refund, but found no reason to interfere with the Commissioner (Appeals) order directing reconsideration of the claim. Both parties were left free to adduce evidence before the adjudicating authority, which will decide the refund afresh. Case-Laws Service Tax Thu, 16 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34717