https://www.taxtmi.com/caselaws?id=160 Interest under the service tax law could not be levied for a period when the underlying levy had been struck down and was not legally enforceable. The retrospective validation of service tax on goods transport operator services by the Finance Act, 2000 created liability only from the date the levy was revived, so consequential interest could not be applied backward to the original service period. Interest was therefore not payable from 16-11-1997 and became chargeable only from May 2000, when the tax liability had legal effect. en-us Mon, 05 Jul 2004 00:00:00 +0530 Thu, 10 Apr 2008 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160 Interest under the service tax law could not be levied for a period when the underlying levy had been struck down and was not legally enforceable. The retrospective validation of service tax on goods transport operator services by the Finance Act, 2000 created liability only from the date the levy was revived, so consequential interest could not be applied backward to the original service period. Interest was therefore not payable from 16-11-1997 and became chargeable only from May 2000, when the tax liability had legal effect. Case-Laws Service Tax Mon, 05 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160