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2010 (9) TMI 16 - AT - Service Tax
Demand- Limitation- whether service tax in relation to goods transport service received by the appellants during the period 16.11.1997 to 1.6.1998 can be recovered by issue of show-cause notice in the year 2004. Held that- retrospective amendments validating service tax collection from recipient and such amendments held valid by Supreme Court. Tax becomes payable by tax payers once valid levy is authorized by law. Service tax paid by most taxpayer in similar cases and same not refundable due to retrospective validation. Recovery to be made by department in cases where tax not paid voluntarily. Citing wrong provision in show cause notice not vitiates demand. Retrospective amendment also providing for recovery of refund of service tax granted.