2005 (1) TMI 6

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..... . They failed to submit a ST-3 Return for the period from 1-1-98 to 9-6-98, as required under Section 70 of Chapter V of Finance Act, 1994 read with Rule 7 of Service Tax Rules, 1994. Show Cause Notice was issued proposing levy of interest and imposition of penalty as per Sections 75 to 77 of the Service Tax Act, sub sequent to validation of levy and collection of service tax on Goods Transport Op .....

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..... ees' accepted liability for paying the service tax, and also noting that they had paid the tax for the period in question, we hold that they are liable to pay the interest on the delayed payment of service tax. However, this is not a case calling for npesiuai of any penalty, as we find that the service tax on Goods Transport Operator Service was introduced with effect from 16-11-97 and subsequentl .....

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