https://www.taxtmi.com/caselaws?id=434429 The tribunal upheld the levy of service tax on the supply of software, ruling that the taxable event occurred after the introduction of the tax statute. It also upheld the extended time limit for issuing the Show Cause Notice due to the appellant's suppression of material facts. Additionally, the tribunal sustained the penalty imposed, emphasizing that contravention of statutory obligations warranted penalties regardless of intent. Consequently, the appeal was dismissed, and the tribunal ruled against the appellant on all three issues, with the judgment pronounced on 22.02.2023. en-us Wed, 22 Feb 2023 00:00:00 +0530 Fri, 08 Sep 2023 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434429 The tribunal upheld the levy of service tax on the supply of software, ruling that the taxable event occurred after the introduction of the tax statute. It also upheld the extended time limit for issuing the Show Cause Notice due to the appellant's suppression of material facts. Additionally, the tribunal sustained the penalty imposed, emphasizing that contravention of statutory obligations warranted penalties regardless of intent. Consequently, the appeal was dismissed, and the tribunal ruled against the appellant on all three issues, with the judgment pronounced on 22.02.2023. Case-Laws Service Tax Wed, 22 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434429