https://www.taxtmi.com/caselaws?id=174742 Retrospectively validated service tax on goods transport operator services did not create a separate interest liability for the recipient where the tax had already been deposited and the relevant period was 16 November 1997 to 1 June 1998. The Jharkhand High Court followed the settled Supreme Court position that recipients of such services were not required to file returns under the earlier provision, and that recovery proceedings under the general machinery were not maintainable for that period. On that basis, the interest demand was held unsustainable and the impugned demand letter was quashed. en-us Tue, 14 Dec 2010 00:00:00 +0530 Sat, 17 Oct 2015 13:19:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174742 Retrospectively validated service tax on goods transport operator services did not create a separate interest liability for the recipient where the tax had already been deposited and the relevant period was 16 November 1997 to 1 June 1998. The Jharkhand High Court followed the settled Supreme Court position that recipients of such services were not required to file returns under the earlier provision, and that recovery proceedings under the general machinery were not maintainable for that period. On that basis, the interest demand was held unsustainable and the impugned demand letter was quashed. Case-Laws Central Excise Tue, 14 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174742