Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (10) TMI 60 - AT - Service TaxImport of services - Liability to pay penalty where service tax has been paid - period prior to 18-4-2006 - Held that:- this is a case where extended period could not have been invoked for the demand and further in view of the fact that the appellant paid Service Tax and interest and not even contesting the same and also in view of the fact that the decision of Hon'ble High Court of Mumbai in the case of Indian National Shipowners Association (2008 (12) TMI 41 - BOMBAY HIGH COURT), no penalty is imposable under any of the Sections of Finance Act, 1994.
|