https://www.taxtmi.com/caselaws?id=468479 For Goods Transport Operator service for 16.11.1997 to 02.06.1998, the validating legislation and later notification required assessees who had availed the service during that period to file the return and pay tax within the prescribed time. The appellants complied by paying the service tax and filing the return within time under the post-validation framework. In that setting, the conditions for imposing interest and penalty were not met, because the earlier liability had arisen under provisions later treated as ultra vires. Interest and penalty were therefore not sustainable, and the impugned order was set aside. en-us Fri, 04 May 2007 00:00:00 +0530 Fri, 08 May 2026 15:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468479 For Goods Transport Operator service for 16.11.1997 to 02.06.1998, the validating legislation and later notification required assessees who had availed the service during that period to file the return and pay tax within the prescribed time. The appellants complied by paying the service tax and filing the return within time under the post-validation framework. In that setting, the conditions for imposing interest and penalty were not met, because the earlier liability had arisen under provisions later treated as ultra vires. Interest and penalty were therefore not sustainable, and the impugned order was set aside. Case-Laws Service Tax Fri, 04 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468479