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2008 (12) TMI 151 - CESTAT, NEW DELHIImport of Service - The issue involved in these appeals is as to whether service tax is payable on the amount paid by the assessee as royalty to M/s. Entity Metering Systems Ltd., England, a foreign based company, who had no office at India. The period relates to March, 2002 to February, 2004. Adjudicating Authority confirmed the demand of tax and imposed penalty. Commissioner (Appeals) reduced the penalties - In view of the Larger Bench decision of the Tribunal in the case of Hindustan Zinc Ltd, we find that demand of tax and penalties are not sustainable. Accordingly, the impugned orders are set aside. Appeals filed by the assessee are allowed with consequential relief. Appeals filed by the revenue are rejected.
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