https://www.taxtmi.com/caselaws?id=234 Service tax paid within the six-month validation period under the amended goods transport operator framework could not attract penalty or interest, because the prescribed return-filing and compliance timeline was met. The record showed payment before expiry of that statutory period, so the foundation for penal or interest liability did not survive. Any alleged procedural violation was left to be examined only on the facts by the proper officer, but on the stated record the demand for penalty and interest was unsustainable. en-us Mon, 21 Feb 2005 00:00:00 +0530 Thu, 10 Apr 2008 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234 Service tax paid within the six-month validation period under the amended goods transport operator framework could not attract penalty or interest, because the prescribed return-filing and compliance timeline was met. The record showed payment before expiry of that statutory period, so the foundation for penal or interest liability did not survive. Any alleged procedural violation was left to be examined only on the facts by the proper officer, but on the stated record the demand for penalty and interest was unsustainable. Case-Laws Service Tax Mon, 21 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234