https://www.taxtmi.com/caselaws?id=375672 The case involved issues regarding the exigibility of service tax on royalty payments, applicability of interest on tax liability, imposition of penalties under Sections 77 and 78 of the Finance Act, 1994, denial of Cenvat credit, and quantum of tax demanded. The Tribunal remanded the matter to examine the excess payment contention, required payment of interest on revised tax liability, set aside penalty under Section 78, upheld penalty under Section 77, and allowed the appeal partially. The impugned order in another appeal was set aside, and the appeal was allowed with consequential benefits as per law. en-us Thu, 21 Feb 2019 00:00:00 +0530 Sat, 23 Feb 2019 08:54:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375672 The case involved issues regarding the exigibility of service tax on royalty payments, applicability of interest on tax liability, imposition of penalties under Sections 77 and 78 of the Finance Act, 1994, denial of Cenvat credit, and quantum of tax demanded. The Tribunal remanded the matter to examine the excess payment contention, required payment of interest on revised tax liability, set aside penalty under Section 78, upheld penalty under Section 77, and allowed the appeal partially. The impugned order in another appeal was set aside, and the appeal was allowed with consequential benefits as per law. Case-Laws Central Excise Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375672