TMI Blog2014 (12) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... mendment 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. - C.M.A. (MD) Nos. 1515 & 1129 of 2008 and MP (MD) No. 1 of 2008 - - - Dated:- 16-12-2013 - A. Selvam and G. Chockalingam, JJ. Shri R. Aravindan, Advocate, for the Appellant. Shri S. Renganathan, Advocate, for the Respondent. JUDGMENT These Civil Miscellaneous Appeals have been directed against the Final Orders passed in App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal, after hearing both sides, has given a specific finding to the effect that the respondent herein is not liable to pay Service Tax in view of the amendment made to Service Tax Rules, 1994 and also in view of the fact that the amendment has come into effect on 16-8-2002 and consequently, passed the impugned Final Orders and the same are being challenged in the present Civil Miscellaneous Appeals. 4. The learned counsel appearing for the appellant has contended that since the respondent has received service from a foreign company with regard to its business, the respondent is liable to pay Service Tax. Under the said circumstances, it has paid ₹ 1,58,642/- and therefore, the petitioner is also liable to pay penalty and inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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. 8. In fine, these Civil Miscellaneous Appeals are dismissed without costs. Consequently, connected Miscellaneous Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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