https://www.taxtmi.com/acts?id=49746 Two specified sub-clauses of the Service Tax Rules are deemed to have always been valid; actions taken under them between 16 July 1997 and the date the Finance Act, 2000 received presidential assent are declared valid. Refunds of service tax made pursuant to judgments invalidating those sub-clauses before assent are recoverable within a short statutory recovery period after assent, and unpaid recoveries after that period attract interest until payment. A clarification states that no new criminal liability arises by reason of this validation. en-us Mon, 24 Feb 2025 15:57:17 +0530 Mon, 24 Feb 2025 15:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49746 Two specified sub-clauses of the Service Tax Rules are deemed to have always been valid; actions taken under them between 16 July 1997 and the date the Finance Act, 2000 received presidential assent are declared valid. Refunds of service tax made pursuant to judgments invalidating those sub-clauses before assent are recoverable within a short statutory recovery period after assent, and unpaid recoveries after that period attract interest until payment. A clarification states that no new criminal liability arises by reason of this validation. Act-Rules F. Acts / Amendment Acts Mon, 24 Feb 2025 15:57:17 +0530 https://www.taxtmi.com/acts?id=49746