https://www.taxtmi.com/caselaws?id=203729 The Appellate Tribunal CESTAT, Bangalore, ruled in favor of the appellant, M/s. Kar Mobile Ltd., setting aside penalties and allowing the appeal. The Tribunal held that as the services were received before the introduction of section 66A in the Act, the appellant was not liable to pay service tax and interest. Consequently, penalties under sections 76 & 77 of the Act were vacated based on the timing of service receipt from foreign collaborators. The Tribunal's decision favored the appellant's position on the liability to pay service tax, leading to the successful appeal outcome. en-us Fri, 16 Jul 2010 00:00:00 +0530 Mon, 09 May 2011 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203729 The Appellate Tribunal CESTAT, Bangalore, ruled in favor of the appellant, M/s. Kar Mobile Ltd., setting aside penalties and allowing the appeal. The Tribunal held that as the services were received before the introduction of section 66A in the Act, the appellant was not liable to pay service tax and interest. Consequently, penalties under sections 76 & 77 of the Act were vacated based on the timing of service receipt from foreign collaborators. The Tribunal's decision favored the appellant's position on the liability to pay service tax, leading to the successful appeal outcome. Case-Laws Service Tax Fri, 16 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203729