https://www.taxtmi.com/caselaws?id=162826 Where service tax was returned and paid within the period prescribed under section 71A of the Finance Act, 1994, interest and penalty were not leviable. Applying the Supreme Court ruling on recipients of GTO and C & F Agents' services, the Tribunal treated timely compliance within the statutory period as sufficient to exclude further tax consequences. As the assessee had filed the return and paid the tax within time, the demand for interest and the consequential penalty were held unsustainable and set aside. en-us Fri, 01 Dec 2006 00:00:00 +0530 Fri, 14 Mar 2014 18:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162826 Where service tax was returned and paid within the period prescribed under section 71A of the Finance Act, 1994, interest and penalty were not leviable. Applying the Supreme Court ruling on recipients of GTO and C & F Agents' services, the Tribunal treated timely compliance within the statutory period as sufficient to exclude further tax consequences. As the assessee had filed the return and paid the tax within time, the demand for interest and the consequential penalty were held unsustainable and set aside. Case-Laws Service Tax Fri, 01 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162826