2008 (1) TMI 278 - AT - Service Tax

Demand of service tax on the appellant in the capacity of service receiver in respect of services rendered by Goods Transport Operator (GTOs) during the period 16.11.1997 to 01.06.1998 impugned demand is covered in the scope of validating provisions of Finance Act, 2000 and the Finance Act, 2003 and section 71A of the Act so it is not maintainable - penalties imposed will not survive in absence of demand subsequently there is no question of any interest under Section 75

Summary

The Appellate Tribunal CESTAT, New Delhi heard an appeal filed by the Revenue against a demand of service tax being set aside. The Commissioner (Appeals) ruled in favor of the appellant, citing validating provisions of Finance Acts and a Supreme Court judgment. The Tribunal upheld the impugned order based on previous decisions and rejected the appeal.