https://www.taxtmi.com/caselaws?id=233868 The Tribunal upheld the appellant's service tax liability and interest payment for imported drawings and designs under the Customs Tariff Act, considering them as taxable services related to Intellectual Property Rights. The appellant's good faith declaration of the goods to Customs authorities and timely payment of service tax were noted. The Tribunal nullified penalties under Sections 75A, 76, 77, and 78 of the Finance Act, 1994, citing lack of malicious intent and invoking Section 80. en-us Fri, 03 Feb 2012 00:00:00 +0530 Sat, 18 May 2013 10:06:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233868 The Tribunal upheld the appellant's service tax liability and interest payment for imported drawings and designs under the Customs Tariff Act, considering them as taxable services related to Intellectual Property Rights. The appellant's good faith declaration of the goods to Customs authorities and timely payment of service tax were noted. The Tribunal nullified penalties under Sections 75A, 76, 77, and 78 of the Finance Act, 1994, citing lack of malicious intent and invoking Section 80. Case-Laws Service Tax Fri, 03 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233868