https://www.taxtmi.com/caselaws?id=756907 CESTAT Kolkata held that service tax demand on imported designs and drawings under intellectual property services was not sustainable since these were classified as goods under Customs Act, 1962 and customs duty was already paid. The appellant's payment of service tax under reverse charge for other services like supervision and training was upheld as correct. The tribunal set aside penalties under Section 78, ruling that paying service tax under a different category constituted only a procedural lapse without suppression of facts or intent to evade tax. en-us Fri, 09 Aug 2024 00:00:00 +0530 Sat, 10 Aug 2024 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756907 CESTAT Kolkata held that service tax demand on imported designs and drawings under intellectual property services was not sustainable since these were classified as goods under Customs Act, 1962 and customs duty was already paid. The appellant's payment of service tax under reverse charge for other services like supervision and training was upheld as correct. The tribunal set aside penalties under Section 78, ruling that paying service tax under a different category constituted only a procedural lapse without suppression of facts or intent to evade tax. Case-Laws Service Tax Fri, 09 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756907