https://www.taxtmi.com/caselaws?id=195305 The court ruled in favor of the petitioner, a diamond polishing business, in a case involving the seizure of imported machinery by Customs authorities. The court held that while the imported software was subject to service tax liability, the continued attachment of the machinery by Customs on the grounds of misdeclaration for customs duty was not permissible. The petitioner accepted and paid the service tax liability but disputed penalties imposed, leading to the quashing of the impugned order and a directive for refunding any deposited amount for interim use of the machinery. en-us Tue, 02 Dec 2014 00:00:00 +0530 Mon, 01 Jan 2018 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195305 The court ruled in favor of the petitioner, a diamond polishing business, in a case involving the seizure of imported machinery by Customs authorities. The court held that while the imported software was subject to service tax liability, the continued attachment of the machinery by Customs on the grounds of misdeclaration for customs duty was not permissible. The petitioner accepted and paid the service tax liability but disputed penalties imposed, leading to the quashing of the impugned order and a directive for refunding any deposited amount for interim use of the machinery. Case-Laws Customs Tue, 02 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195305