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2014 (12) TMI 163 - HC - Service TaxIntellectual property service - Demand of interest as well as penalty under Section 76 on payment of service tax which was found later as not payable - Held that:- Service Tax in question is related to the year 1999 to 15-8-2002. The period in question is prior to 16-8-2002. Since the said period is prior to 16-8-2002, it is very clear that the respondent is not liable to pay Service Tax. Since the respondent is not liable to pay Service Tax, the respondent is also not liable to pay penalty as well as interest. The Commissioner (Appeals) as well as the Appellate Authority, after considering the date of amendment made to Service Tax Rules, 1994, have rightly rejected the claim of the appellant with regard to interest and penalty and also with regard to Service Tax. In the light of the discussion made earlier, this Court has not found any force in the contention put forth on the side of appellant and altogether, these Civil Miscellaneous Appeals are liable to be dismissed. - Decided against Revenue.
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