https://www.taxtmi.com/caselaws?id=458736 Service tax demands on recipients of Goods Transport Operator services were held unsustainable where the notices were issued only after the relevant levy period and after a retrospective amendment. The text notes that the tax for that period had originally been fastened only on Goods Transport Operators, and that Rule 2(d)(xii) and Rule 2(d)(xvii) of the Service Tax Rules, 1994 had earlier been held ultra vires. The retrospective amendment did not cure the defect because the demands were not backed by a notice issued before the period of levy. The appeals succeeded. en-us Wed, 13 Jul 2005 00:00:00 +0530 Thu, 14 Nov 2024 12:46:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458736 Service tax demands on recipients of Goods Transport Operator services were held unsustainable where the notices were issued only after the relevant levy period and after a retrospective amendment. The text notes that the tax for that period had originally been fastened only on Goods Transport Operators, and that Rule 2(d)(xii) and Rule 2(d)(xvii) of the Service Tax Rules, 1994 had earlier been held ultra vires. The retrospective amendment did not cure the defect because the demands were not backed by a notice issued before the period of levy. The appeals succeeded. Case-Laws Service Tax Wed, 13 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458736