https://www.taxtmi.com/caselaws?id=239621 Section 66A made the service recipient liable to pay service tax on overseas taxable services from its commencement, and the levy was treated as clear and operative despite pending constitutional or other challenges. Mere pendency of litigation did not suspend the statutory obligation unless the provision was stayed or otherwise interdicted by a competent authority. On the facts, the appellate authority held that the assessee could not claim protection from penalty under Section 73(3) where the default amounted to wilful contravention under Section 73(4). The plea of bona fide belief was therefore rejected and the penalty action was upheld. en-us Mon, 17 Jun 2013 00:00:00 +0530 Tue, 09 Sep 2014 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239621 Section 66A made the service recipient liable to pay service tax on overseas taxable services from its commencement, and the levy was treated as clear and operative despite pending constitutional or other challenges. Mere pendency of litigation did not suspend the statutory obligation unless the provision was stayed or otherwise interdicted by a competent authority. On the facts, the appellate authority held that the assessee could not claim protection from penalty under Section 73(3) where the default amounted to wilful contravention under Section 73(4). The plea of bona fide belief was therefore rejected and the penalty action was upheld. Case-Laws Service Tax Mon, 17 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239621