2012 (2) TMI 271

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..... on Act, 2000 - Held that:- Under the provision of law at the relevant point of time when recipient was not required to discharge tax liability for availing GTA service filing of return did not arise. Once such legal obligation was not there, it cannot be said that Section 73 of Finance Act, 1994 is invokable. Accordingly, appeal is allowed without re-adjudication. - Service Tax Appeal No.408 of .....

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..... r shall not be taxed by revalidation law. He relies on several decisions of the Tribunal and different Courts. 3. To get a clear position of law on the contentions issued whether proceeding dropped before revalidation law shall revive after revalidation, we took assistance of Shri A.R. Madho Rao, learned Advocate who guided that Section 73 of the Finance Act has in-built limitation provision w .....

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..... both sides as well as amicus curiae on the dutiable issue. No doubt, under the provision of law at the relevant point of time when recipient was not required to discharge tax liability for availing GTA service filing of return did not arise. Once such legal obligation was not there, it cannot be said that Section 73 of Finance Act, 1994 is invokable. Therefore, the limitation provision appearing .....

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