2007 (3) TMI 117 - AT - Service Tax

Refund (service tax) - Appellant claim for refund of service tax in respect of GTO services - Held that provision of service tax amended retrospectively by FA 2000, so that refund claim not admissible

Summary

The appeal was filed against the rejection of a refund claim based on a Supreme Court decision regarding Service Tax for Goods Transport Operators. The appellant's claim was rejected as the provisions of Service Tax were later amended retrospectively by the Finance Act 2000. The appeal was dismissed.