TMI Blog2014 (1) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... tax in respect of the services provided - As per the validation provisions, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, any service tax refunded is recoverable within a period of 30 days from the date of the Finance Act, 2000 - in view of the retrospective amendment, the respondents are not entitled for any refund. Even if any case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eby the Commissioner (Appeals) allowed the refund claim filed by the respondents. 3. Brief facts of the case are that the respondents were recipient of service of goods transport operator' (GTO) during the period 16.11.1997 to 1.6.1998 and also provided clearing and forwarding agent service' during the period 16.7.1997 to 16.10.1998. The respondents paid service tax voluntarily and thereafter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2000, under the Sections 116 and 117, the relevant provisions of the Finance Act are retrospectively amended. In view of the retrospective amendment, the respondents are liable to pay service tax in respect of the services under consideration. As per the validation provisions, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, any service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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