https://www.taxtmi.com/caselaws?id=266029 The retrospective validation of goods transport operator service tax, together with a High Court stay on further proceedings, meant the stay period had to be excluded for limitation under Section 73(2B) of the Finance Act, 1994, so the show-cause notice was treated as time-valid. Once the tax demand was sustained, the refund claim was not maintainable because the tax had been paid in accordance with law, and interest followed as a statutory consequence of the confirmed liability. Penalties, however, were set aside because the assessee had challenged the retrospective amendments and had a subsisting stay during the relevant period, with tax paid after the writ petition was dismissed. en-us Thu, 19 Mar 2015 00:00:00 +0530 Tue, 12 Jan 2016 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266029 The retrospective validation of goods transport operator service tax, together with a High Court stay on further proceedings, meant the stay period had to be excluded for limitation under Section 73(2B) of the Finance Act, 1994, so the show-cause notice was treated as time-valid. Once the tax demand was sustained, the refund claim was not maintainable because the tax had been paid in accordance with law, and interest followed as a statutory consequence of the confirmed liability. Penalties, however, were set aside because the assessee had challenged the retrospective amendments and had a subsisting stay during the relevant period, with tax paid after the writ petition was dismissed. Case-Laws Service Tax Thu, 19 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266029