2002 (4) TMI 6 - AT - Service Tax

Service Tax Goods Transport Operators Retrospective effect Service tax turn into payable retrospectively

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the order of the Commissioner of Central Excise directing a party to calculate and supply gross freight figures for a specific period, pay service tax, and interest. The Tribunal rejected the appellant's contention of denial of natural justice and upheld the revised order based on retrospective amendments under the Finance Act, 2000.