https://www.taxtmi.com/caselaws?id=791309 Retrospective validation of the levy on recipients of goods transport operator services, together with the amended return machinery under Section 71A and Rule 7A, made the service tax demand sustainable because the notice was issued within the permissible period reckoned from the return due date. The earlier notice objection and the challenge to recovery under Section 73 did not succeed in view of the amended scheme and binding precedent. Interest, however, was not leviable because the return under Section 71A was filed within the prescribed six-month period under Rule 7A. The tax demand was upheld, but the interest component was set aside. en-us Tue, 05 May 2026 00:00:00 +0530 Sat, 09 May 2026 07:13:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791309 Retrospective validation of the levy on recipients of goods transport operator services, together with the amended return machinery under Section 71A and Rule 7A, made the service tax demand sustainable because the notice was issued within the permissible period reckoned from the return due date. The earlier notice objection and the challenge to recovery under Section 73 did not succeed in view of the amended scheme and binding precedent. Interest, however, was not leviable because the return under Section 71A was filed within the prescribed six-month period under Rule 7A. The tax demand was upheld, but the interest component was set aside. Case-Laws Service Tax Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791309