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Issues: Whether the demand of service tax, interest and penalty on services rendered to the International Finance Corporation for the period January 2015 to March 2016 was sustainable, when an earlier tribunal decision on the same issue had allowed the assessee's appeal.
Analysis: The dispute concerned taxability of services provided to the International Finance Corporation before the notification dated 13.07.2016 treating it as a specified international organization. The Tribunal noted that the same assessee had already succeeded in an earlier appeal on the same grounds for the preceding period, and that the impugned order had been passed without considering that decision. Since the present show cause notice was founded on the same basis and no distinguishing ground was shown, the Tribunal found no reason to depart from the earlier view. The consequential demand of interest and penalty could not survive once the underlying demand was not maintainable.
Conclusion: The demand of service tax, interest and penalty was set aside and the appeal was allowed.
Ratio Decidendi: Where an appeal involves the same taxable services and the same legal basis already decided in favour of the assessee, the later authority cannot sustain the demand by ignoring that prior decision; the consequential interest and penalty also fall with the demand.
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