https://www.taxtmi.com/caselaws?id=444370 Pre-notice payment of service tax and interest, without material showing suppression or intent to evade, does not support penalty under Section 78 of the Finance Act, 1994. Roaming charges paid to foreign telecom operators were not taxable under the telecommunication services entry because the taxable service applied to services provided by a Telegraph Authority; the related demand, interest and penalty were therefore unsustainable. Service tax paid on foreign remittances under reverse charge, where CENVAT credit was available to the same assessee, was revenue neutral, so no interest or penalty could be sustained on that demand. en-us Thu, 21 Sep 2023 00:00:00 +0530 Sat, 14 Oct 2023 19:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444370 Pre-notice payment of service tax and interest, without material showing suppression or intent to evade, does not support penalty under Section 78 of the Finance Act, 1994. Roaming charges paid to foreign telecom operators were not taxable under the telecommunication services entry because the taxable service applied to services provided by a Telegraph Authority; the related demand, interest and penalty were therefore unsustainable. Service tax paid on foreign remittances under reverse charge, where CENVAT credit was available to the same assessee, was revenue neutral, so no interest or penalty could be sustained on that demand. Case-Laws Service Tax Thu, 21 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444370