https://www.taxtmi.com/caselaws?id=30789 Interest under Section 75 of the Finance Act, 1994 was not payable on service tax relating to services received from abroad for the period before 16-8-2002, because the recipient of such services was not statutorily liable to pay service tax until Notification No. 12/2002-S.T. amended Rule 2(1)(d) of the Service Tax Rules, 1994. Where no tax liability had arisen, no interest liability could arise. Voluntary payment of service tax before the date on which liability commenced did not create an interest obligation. The demand for interest for the pre-16-8-2002 period was therefore unsustainable. en-us Fri, 04 Jul 2008 00:00:00 +0530 Wed, 31 Dec 2008 07:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30789 Interest under Section 75 of the Finance Act, 1994 was not payable on service tax relating to services received from abroad for the period before 16-8-2002, because the recipient of such services was not statutorily liable to pay service tax until Notification No. 12/2002-S.T. amended Rule 2(1)(d) of the Service Tax Rules, 1994. Where no tax liability had arisen, no interest liability could arise. Voluntary payment of service tax before the date on which liability commenced did not create an interest obligation. The demand for interest for the pre-16-8-2002 period was therefore unsustainable. Case-Laws Service Tax Fri, 04 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30789