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

Last updated: 17 April 2015

Court :
Hon’ble High Court, Madras

Brief :
The Hon’ble High Court of Madras 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 Service arises otherwise there was no liability on the Respondent to pay Service tax during the period under dispute.

Citation :
Commissioner of Central Excise, Tirunelveli Vs. Sundaram Textiles Ltd. [(2015) 55 taxmann.com 242 (Madras)]

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited Judgements Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

 

Bimal Jain
Published in Service Tax
Views : 2863
Share Report Abuse
Comments


Recent Judgments :

  1. Typographical Error in the SCN Cannot Be a Shield for the Assessee Who Participated in the Proceedings Without Raising Any Objection
  2. Penalty on partners under Section 122(1A) of the CGST Act upheld where complicity in fake invoicing and hawala-linked ITC fraud stands established
  3. Forest Development Tax Demand, Collection and Refund Subject to Final Outcome of Pending Cases
  4. SC : Extended Limitation Cannot Be Invoked Where Department Was Aware of Valuation Facts
  5. SC : Selling Shares While in Possession of UPSI Constitutes Insider Trading Even if No Profit Is Made
  6. SC : Laser Imagers Compatible with Machines Under Different Tariff Headings Classifiable Under CTH 9033
  7. Education Consultancy Services to Foreign Universities Not Intermediary Services; Refund of IGST on Export of Services Allowed
  8. Penalty Cannot Be Confirmed Beyond What is Specified in Statutory Form GST DRC-01
  9. Non-Supply of Field Visit Report Vitiates Rejection of Revocation Application
  10. Alternative Remedy before GSTAT to be Exhausted Despite Allegation that Adjudication Travelled Beyond SCN

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member Tanuj Kumar SharmaTanuj Kumar SharmaPro Member KOMAL BHAGWATKOMAL BHAGWATPro Member rajkumar yadavrajkumar yadavPro Member Vignesh PaiVignesh PaiPro Member Sharang Sanjay MangalekarSharang Sanjay Mangalekar
Subscribe to Pro
Join an elite circle of professionals

Browse by Category