https://www.taxtmi.com/caselaws?id=122 Where the service tax levy for the relevant period had been struck down as ultra vires, the corollary obligation to file returns during that period was not operative. Non-filing of returns in those circumstances could not amount to a penal contravention under Section 70 of the Finance Act, 1994. The penalty was therefore unsustainable and was set aside, with consequential relief granted to the assessee. en-us Thu, 30 Jan 2003 00:00:00 +0530 Thu, 03 Jul 2008 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122 Where the service tax levy for the relevant period had been struck down as ultra vires, the corollary obligation to file returns during that period was not operative. Non-filing of returns in those circumstances could not amount to a penal contravention under Section 70 of the Finance Act, 1994. The penalty was therefore unsustainable and was set aside, with consequential relief granted to the assessee. Case-Laws Service Tax Thu, 30 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122