https://www.taxtmi.com/caselaws?id=377205 The Court interpreted Section 35G(1) of the Central Excise Act in a case concerning liability for service tax on advertising agency services until 31.3.2003. The appellant challenged a Tribunal's refusal to consider pleas on interest payment, limitation periods, and estoppel. The Revenue demanded interest for delayed tax payments, which the appellant contested citing limitations and disputing tax liability. The Court found the appellant's case unique, remanding for further assessment of taxability during the relevant period. Success in the appeal would not lead to a refund of tax and interest already paid voluntarily. en-us Tue, 05 Mar 2019 00:00:00 +0530 Tue, 27 Aug 2019 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377205 The Court interpreted Section 35G(1) of the Central Excise Act in a case concerning liability for service tax on advertising agency services until 31.3.2003. The appellant challenged a Tribunal's refusal to consider pleas on interest payment, limitation periods, and estoppel. The Revenue demanded interest for delayed tax payments, which the appellant contested citing limitations and disputing tax liability. The Court found the appellant's case unique, remanding for further assessment of taxability during the relevant period. Success in the appeal would not lead to a refund of tax and interest already paid voluntarily. Case-Laws Service Tax Tue, 05 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377205