https://www.taxtmi.com/caselaws?id=234085 The Tribunal found that the appellant was liable to pay service tax on the sale value of imported software despite having paid VAT on the transaction. However, due to the absence of a guilty mind for penalty purposes, the Tribunal acknowledged the appellant's argument against the extended period for recovery of service tax. The appellant was directed to pre-deposit a specific amount within a specified timeframe, following which waiver and stay were granted for penalties, as well as the remaining service tax and interest amount. en-us Wed, 25 Apr 2012 00:00:00 +0530 Tue, 28 May 2013 11:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234085 The Tribunal found that the appellant was liable to pay service tax on the sale value of imported software despite having paid VAT on the transaction. However, due to the absence of a guilty mind for penalty purposes, the Tribunal acknowledged the appellant's argument against the extended period for recovery of service tax. The appellant was directed to pre-deposit a specific amount within a specified timeframe, following which waiver and stay were granted for penalties, as well as the remaining service tax and interest amount. Case-Laws Service Tax Wed, 25 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234085