https://www.taxtmi.com/caselaws?id=32812 Interest on delayed service tax payment by the recipient of Goods Transport Operator services was payable after expiry of the statutory compliance period under Section 71A of the Finance Act, 1994, and continued until actual payment; the Tribunal therefore sustained the interest demand. Penalty under Section 76 was not warranted on the facts of this category of service-tax liability, so the penalty was set aside. The result was partial relief to the assessee, with interest upheld and penalty deleted. en-us Mon, 10 Nov 2008 00:00:00 +0530 Sat, 04 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32812 Interest on delayed service tax payment by the recipient of Goods Transport Operator services was payable after expiry of the statutory compliance period under Section 71A of the Finance Act, 1994, and continued until actual payment; the Tribunal therefore sustained the interest demand. Penalty under Section 76 was not warranted on the facts of this category of service-tax liability, so the penalty was set aside. The result was partial relief to the assessee, with interest upheld and penalty deleted. Case-Laws Service Tax Mon, 10 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32812