https://www.taxtmi.com/caselaws?id=207050 The appellant, a manufacturer, faced a dispute over interest payment on belatedly paid service tax for goods transport agency services. The court ruled in favor of the appellant, stating that Section 75 of the Finance Act, 1994, pertains to payment, not recovery. The show cause notice issued under Section 75 was deemed time-barred, lacking evidence of suppression or mis-declaration. The court granted a stay on interest and penalty recovery, recognizing the appellant's strong defense under Section 73 of the Finance Act, 1994. en-us Fri, 11 Feb 2011 00:00:00 +0530 Wed, 14 Sep 2011 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207050 The appellant, a manufacturer, faced a dispute over interest payment on belatedly paid service tax for goods transport agency services. The court ruled in favor of the appellant, stating that Section 75 of the Finance Act, 1994, pertains to payment, not recovery. The show cause notice issued under Section 75 was deemed time-barred, lacking evidence of suppression or mis-declaration. The court granted a stay on interest and penalty recovery, recognizing the appellant's strong defense under Section 73 of the Finance Act, 1994. Case-Laws Service Tax Fri, 11 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207050