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2011 (8) TMI 608 - HC - Service TaxAsseessee recipient of Service of Good Transport Agency - Amendment to Sec 70 from 13.5.05 receiver liable to pay tax - ST3 in rule 7 prescribed on 21.10.2005 - Tax paid from 13.5.2005 - Revenue seek to tax the assessee with retrospective effect from the date of introduction of tax on the transport service i.e. from 1.1.2005 - Held That:- When the charging section requires payment of tax in the manner prescribed, the levy so introduced should be in the manner and in accordance with the procedure prescribed. We do not think the provisions on levy and collection are complete unless provision is introduced requiring assessees to file return and forms are prescribed for filing the return for payment of tax. Liability declared only with effect from 13.5.05.
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