https://www.taxtmi.com/caselaws?id=32498 Where an assessee was held not liable to pay service tax for the relevant period, penalty and interest on amounts collected from customers as service tax were held unsustainable. The Tribunal relied on prior rulings that recovery of such amounts could not be maintained in the absence of underlying tax liability. It also noted that the show cause notice did not invoke Section 11D of the Central Excise Act, 1944, so the demand could not be sustained on that basis. The penalty and interest were therefore set aside in favour of the assessee. en-us Fri, 14 Nov 2008 00:00:00 +0530 Wed, 19 Aug 2009 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32498 Where an assessee was held not liable to pay service tax for the relevant period, penalty and interest on amounts collected from customers as service tax were held unsustainable. The Tribunal relied on prior rulings that recovery of such amounts could not be maintained in the absence of underlying tax liability. It also noted that the show cause notice did not invoke Section 11D of the Central Excise Act, 1944, so the demand could not be sustained on that basis. The penalty and interest were therefore set aside in favour of the assessee. Case-Laws Service Tax Fri, 14 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32498