Validation of certain action taken under Service Tax Rules

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..... Tax Rules, 1994 as they stood immediately before the commencement of the Service Tax (Amendment) Rules, 1998 shall be deemed to be valid and to have always been valid as if the said sub-clauses had been in force at all material times and accordingly,- (i) any action taken or anything done or purported to have been taken or done at any time during the period commencing on and from the 16th day o .....

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..... enty-four per cent per annum shall be payable, from the date immediately after the expiry of the said period of thirty days till the date of payment. Explanation.-For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this section had not come into force.
Statute, statutory .....

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