https://www.taxtmi.com/caselaws?id=650 Section 71A of the Finance Act, 2003 extended a retrospective concession only to assessees who complied with the prescribed payment and return-filing conditions within six months of assent to the Finance Bill, 2003. Where those conditions were not met, the concession was unavailable and interest could not be treated as wrongly imposed on that basis. Rule 7A of the Service Tax Rules, 1994 supported the same interpretation. A rectification application seeking removal of the interest demand therefore disclosed no apparent mistake in the earlier order and was held not maintainable on merits. en-us Fri, 02 Jun 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=650 Section 71A of the Finance Act, 2003 extended a retrospective concession only to assessees who complied with the prescribed payment and return-filing conditions within six months of assent to the Finance Bill, 2003. Where those conditions were not met, the concession was unavailable and interest could not be treated as wrongly imposed on that basis. Rule 7A of the Service Tax Rules, 1994 supported the same interpretation. A rectification application seeking removal of the interest demand therefore disclosed no apparent mistake in the earlier order and was held not maintainable on merits. Case-Laws Service Tax Fri, 02 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=650