https://www.taxtmi.com/caselaws?id=34994 The Tribunal set aside all penalties imposed on the appellant in a case involving service tax demand for intellectual property services received from a foreign company. The appellant had paid the tax voluntarily before the enactment of the provision authorizing the levy of service tax on services received from abroad. The Tribunal held that since the tax paid was not legally payable, penalties under relevant sections were deemed inapplicable, emphasizing the significance of a High Court judgment invalidating the legal basis for the tax demand. The ruling favored the appellant, overturning the penalties imposed. en-us Thu, 21 May 2009 00:00:00 +0530 Mon, 28 Apr 2014 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34994 The Tribunal set aside all penalties imposed on the appellant in a case involving service tax demand for intellectual property services received from a foreign company. The appellant had paid the tax voluntarily before the enactment of the provision authorizing the levy of service tax on services received from abroad. The Tribunal held that since the tax paid was not legally payable, penalties under relevant sections were deemed inapplicable, emphasizing the significance of a High Court judgment invalidating the legal basis for the tax demand. The ruling favored the appellant, overturning the penalties imposed. Case-Laws Service Tax Thu, 21 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34994