https://www.taxtmi.com/caselaws?id=30781 Service tax on Goods Transport Operators' Service remained payable under the post-amendment validating and return-filing mechanism introduced through section 71A of the Finance Act, 1994. The tax demand was therefore restored despite earlier appellate relief. Penalties were not enforceable where sufficient cause existed on the facts, even though the underlying tax liability was legally due. The operative position was payment of service tax while retaining relief from penalties. en-us Mon, 21 Jul 2008 00:00:00 +0530 Thu, 05 Feb 2009 20:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30781 Service tax on Goods Transport Operators' Service remained payable under the post-amendment validating and return-filing mechanism introduced through section 71A of the Finance Act, 1994. The tax demand was therefore restored despite earlier appellate relief. Penalties were not enforceable where sufficient cause existed on the facts, even though the underlying tax liability was legally due. The operative position was payment of service tax while retaining relief from penalties. Case-Laws Service Tax Mon, 21 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30781