2007 (8) TMI 723

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.... Agarwal, C.A., for the Appellant. Shri V.K. Agarwal, A.K. Rastogi, DRs, for the Respondent. ORDER These appeals raise a common issue i.e. whether Service Tax in relation to goods transport service, received by a party during the period November, 1997 to June, 1998, can be recovered by issuing show cause notice in 2004. 2. It is seen that there is difference of opinion among the B....

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....nt is on the question of validity of retrospective amendment. 3. An entirely new issue raised by the appellants in these appeals is that a retrospective amendment to recovery provisions would not revive already time barred cases. This submission is raised relying on the decisions of the Hon'ble Supreme Court in the cases of S.S. Gadgil v. Lal & Co. reported in 1964 (53) ITR 231 (S.C.), K.M....