https://www.taxtmi.com/caselaws?id=429624 The Supreme Court dismissed three appeals concerning service tax liability and penalties for the same Assessee and period. The Court upheld the Tribunal's decision to set aside the service tax levy on the Assessee for the period before April 18, 2006, as clarified by the CBEC Circular. As there was no service tax liability for the relevant period, the Court concluded that no penalties should be imposed. The Assessee was relieved of both the service tax liability and penalties, as the legal provisions and CBEC Circular supported the Tribunal's decisions. en-us Tue, 13 Sep 2022 00:00:00 +0530 Mon, 16 Jan 2023 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429624 The Supreme Court dismissed three appeals concerning service tax liability and penalties for the same Assessee and period. The Court upheld the Tribunal's decision to set aside the service tax levy on the Assessee for the period before April 18, 2006, as clarified by the CBEC Circular. As there was no service tax liability for the relevant period, the Court concluded that no penalties should be imposed. The Assessee was relieved of both the service tax liability and penalties, as the legal provisions and CBEC Circular supported the Tribunal's decisions. Case-Laws Service Tax Tue, 13 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429624