Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 1292 - AT - Service TaxTransfer of the right to the use of the trade mark - intellectual property service - whether penalty is imposable, where the short levied duty is already deposited by the assessee before issue of SCN? - Held that: - In the case of Union of India Vs. TPL Industries Ltd. [2007 (3) TMI 71 - HIGH COURT, RAJASTHAN], the Hon’ble Rajasthan High Court has held that no penalty amount charged from assessee for non payment of duty - no penalty will be leviable on the appellant - appeal allowed - decided in favor of appellant.
|