https://www.taxtmi.com/caselaws?id=30248 Service tax demand on the service receiver was found not maintainable under the validating provisions and Section 71A, as the controversy had already been settled against the Revenue by prior Tribunal and Supreme Court decisions on the same class of demand. Once the underlying demand could not stand, the consequential levy of interest and penalty also failed. The Tribunal found no infirmity in the order setting aside the demand and ancillary dues, and the Revenue's appeal was rejected. en-us Wed, 30 Jan 2008 00:00:00 +0530 Tue, 19 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30248 Service tax demand on the service receiver was found not maintainable under the validating provisions and Section 71A, as the controversy had already been settled against the Revenue by prior Tribunal and Supreme Court decisions on the same class of demand. Once the underlying demand could not stand, the consequential levy of interest and penalty also failed. The Tribunal found no infirmity in the order setting aside the demand and ancillary dues, and the Revenue's appeal was rejected. Case-Laws Service Tax Wed, 30 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30248