https://www.taxtmi.com/caselaws?id=242238 After the validating amendments to Sections 68, 71A and 73 of the Finance Act, 1994 and Rule 7A of the Service Tax Rules, liability for the specified goods transport service period was fastened on the recipient, return filing was required under Section 71A, and notices issued within one year from the relevant date were within jurisdiction and limitation. Penalty depended on proof of fraud, collusion, wilful misstatement or suppression; in the absence of such culpable ingredients and where liability was contested under a bona fide belief, penalty was not sustainable. Interest on delayed service tax payment remained compensatory and followed once tax was payable but not deposited in time. en-us Thu, 31 Oct 2013 00:00:00 +0530 Thu, 16 Jul 2015 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242238 After the validating amendments to Sections 68, 71A and 73 of the Finance Act, 1994 and Rule 7A of the Service Tax Rules, liability for the specified goods transport service period was fastened on the recipient, return filing was required under Section 71A, and notices issued within one year from the relevant date were within jurisdiction and limitation. Penalty depended on proof of fraud, collusion, wilful misstatement or suppression; in the absence of such culpable ingredients and where liability was contested under a bona fide belief, penalty was not sustainable. Interest on delayed service tax payment remained compensatory and followed once tax was payable but not deposited in time. Case-Laws Service Tax Thu, 31 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242238