No interest and/ or penalty can be levied just because the Assessee had paid Service tax, which was actually not payable
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)]
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Bimal Jain
Published in Service Tax
Views : 2877
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