https://www.taxtmi.com/caselaws?id=354536 The Commissioner (Appeals) set aside penalties imposed under sections 77 and 78 of the Act on a respondent engaged in manufacturing food products for receiving royalty charges on intellectual property services. The penalties were deemed unwarranted as the respondent paid the service tax before the notice, and the services were found not taxable. The invocation of section 80 to waive penalties was upheld, emphasizing that the penalties were correctly waived under this provision. The liability for service tax on royalty charges was dismissed as the services did not attract tax, leading to the appeal's dismissal. en-us Fri, 27 Oct 2017 00:00:00 +0530 Wed, 31 Jan 2018 08:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354536 The Commissioner (Appeals) set aside penalties imposed under sections 77 and 78 of the Act on a respondent engaged in manufacturing food products for receiving royalty charges on intellectual property services. The penalties were deemed unwarranted as the respondent paid the service tax before the notice, and the services were found not taxable. The invocation of section 80 to waive penalties was upheld, emphasizing that the penalties were correctly waived under this provision. The liability for service tax on royalty charges was dismissed as the services did not attract tax, leading to the appeal's dismissal. Case-Laws Service Tax Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354536