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    <title>2002 (2) TMI 298 - CEGAT, COURT NO. IV, NEW DELHI</title>
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    <description>Service tax on goods transport operator services was retrospectively validated for the period 16-11-1997 to 2-6-1998 by Sections 116 and 117 of the Finance Act, 2000, curing the earlier ultra vires levy. On that basis, the demand on gross freight and the consequential interest liability were treated as legally sustainable, with no legal or factual infirmity found in the impugned orders. The retrospective levy and interest demand were therefore upheld, and the appeals were rejected.</description>
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    <pubDate>Thu, 07 Feb 2002 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=51813</link>
      <description>Service tax on goods transport operator services was retrospectively validated for the period 16-11-1997 to 2-6-1998 by Sections 116 and 117 of the Finance Act, 2000, curing the earlier ultra vires levy. On that basis, the demand on gross freight and the consequential interest liability were treated as legally sustainable, with no legal or factual infirmity found in the impugned orders. The retrospective levy and interest demand were therefore upheld, and the appeals were rejected.</description>
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