https://www.taxtmi.com/caselaws?id=248995 The case involved disputes over service tax liability prior to 18-04-06 and penalties under the Finance Act, 1994. The Commissioner ruled that service tax demand before 18-04-06 was not valid, upholding penalties from that date onwards. The Revenue's appeal was dismissed as no demand for service tax under reverse charge mechanism was sustainable pre-section 66A. The appellant-assessee's appeal succeeded due to overpayment and confusion on tax liability, leading to the setting aside of penalties. The outcome saw the Revenue's appeal dismissed and the appellant-assessee's appeal allowed. en-us Tue, 11 Feb 2014 00:00:00 +0530 Sat, 17 Jan 2015 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248995 The case involved disputes over service tax liability prior to 18-04-06 and penalties under the Finance Act, 1994. The Commissioner ruled that service tax demand before 18-04-06 was not valid, upholding penalties from that date onwards. The Revenue's appeal was dismissed as no demand for service tax under reverse charge mechanism was sustainable pre-section 66A. The appellant-assessee's appeal succeeded due to overpayment and confusion on tax liability, leading to the setting aside of penalties. The outcome saw the Revenue's appeal dismissed and the appellant-assessee's appeal allowed. Case-Laws Service Tax Tue, 11 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248995