https://www.taxtmi.com/caselaws?id=345183 The tribunal upheld the tax liability, interest, and penalty imposed on the appellant company under section 78 of the Finance Act, 1994, for failing to discharge service tax liability under section 66A. Despite the appellant's argument of revenue neutrality due to payment before the show-cause notice, the tribunal held that interest was justified under section 75 for delayed tax payment. The tribunal found no basis to interfere with the original order, emphasizing the appellant's awareness of taxable services received from overseas entities. The judgment was delivered on 12/06/2017. en-us Mon, 12 Jun 2017 00:00:00 +0530 Tue, 11 Jul 2017 07:15:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345183 The tribunal upheld the tax liability, interest, and penalty imposed on the appellant company under section 78 of the Finance Act, 1994, for failing to discharge service tax liability under section 66A. Despite the appellant's argument of revenue neutrality due to payment before the show-cause notice, the tribunal held that interest was justified under section 75 for delayed tax payment. The tribunal found no basis to interfere with the original order, emphasizing the appellant's awareness of taxable services received from overseas entities. The judgment was delivered on 12/06/2017. Case-Laws Service Tax Mon, 12 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345183