https://www.taxtmi.com/caselaws?id=371736 The appellant challenged the validity of a Show Cause Notice issued after the rejection of their VCES application, citing confusion over service tax liability. The Tribunal upheld the interest demand but found the penalty imposition unsustainable due to lack of wilful misrepresentation. The rejection of the VCES application led to loss of immunity from interest and penalty. The confusion regarding service tax liability during the period was acknowledged, with the penalty imposition set aside. The Order was sustained only for interest on the tax amount, disregarding the plea of limitation due to the mandatory nature of interest levy. en-us Tue, 04 Dec 2018 00:00:00 +0530 Mon, 10 Dec 2018 09:38:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371736 The appellant challenged the validity of a Show Cause Notice issued after the rejection of their VCES application, citing confusion over service tax liability. The Tribunal upheld the interest demand but found the penalty imposition unsustainable due to lack of wilful misrepresentation. The rejection of the VCES application led to loss of immunity from interest and penalty. The confusion regarding service tax liability during the period was acknowledged, with the penalty imposition set aside. The Order was sustained only for interest on the tax amount, disregarding the plea of limitation due to the mandatory nature of interest levy. Case-Laws Service Tax Tue, 04 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371736