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No interest and/ or penalty can be levied just because the Assessee had paid Service tax, which was actually not payable

Service Tax - By: - Bimal jain - Dated:- 15-4-2015 - Dear Professional Colleague, We are sharing with you an important judgment of Hon ble High Court, Madras, in the case of Commissioner of Central Excise, Tirunelveli Vs. Sundaram Textiles Ltd. [2014 .....

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t or the Company ) was running a Textile Industry in Nanguneri and used to receive Intellectual Property Service ( Impugned Service ) from Japanese Company. The Commissioner of Central Excise, Tirunelveli directed the Respondent to pay Service tax on .....

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Act ) which was confirmed vide Order-in-Original dated April 25, 2005. Being aggrieved, the Respondent preferred an appeal before the Learned Commissioner (Appeals), wherein it was held that the amendment made in the Service Tax Rules providing for l .....

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. Since the Respondent was not liable to pay Service tax, the question of interest and penalty does not arise. Later the Hon ble CESTAT, Chennai also upheld the Order of the Commissioner (Appeals). Being aggrieved the Department preferred an appeal b .....

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as upheld the Order of the Hon ble Tribunal and held that since amendment to the Service Tax Rules have come into effect on August 16, 2002 and it is only by way of amendment the liability of service recipient to pay Service tax on the Impugned Servi .....

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formation will assist you in your Professional endeavors. In case of any query/ information, please do not hesitate to write back to us. Thanks and Best Regards, Bimal Jain FCA, FCS, LLB, B.Com (Hons) Delhi: Flat No. 34B, Ground Floor, Pocket - 1, Ma .....

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