https://www.taxtmi.com/caselaws?id=162822 Voluntary payment of service tax before any notice did not sustain interest, because the demand only sought appropriation of the amount already deposited and recovery of interest on delayed payment; the interest demand was deleted. Delayed filing of the prescribed return by a recipient of goods transport operator services attracted penalty, because the statutory filing obligation was not complied with; the penalty was upheld. The appeal therefore succeeded only on deletion of interest, while the penalty challenge failed. en-us Wed, 08 Nov 2006 00:00:00 +0530 Fri, 14 Mar 2014 18:11:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162822 Voluntary payment of service tax before any notice did not sustain interest, because the demand only sought appropriation of the amount already deposited and recovery of interest on delayed payment; the interest demand was deleted. Delayed filing of the prescribed return by a recipient of goods transport operator services attracted penalty, because the statutory filing obligation was not complied with; the penalty was upheld. The appeal therefore succeeded only on deletion of interest, while the penalty challenge failed. Case-Laws Service Tax Wed, 08 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162822