https://www.taxtmi.com/caselaws?id=764421 Under the post-1 July 2012 negative list regime, licence-fee collections from bar operators for permitting bar operations and related activities were treated as taxable consideration, and the fact that the appellant was a State undertaking did not by itself remove the activity from service tax. The demand was therefore sustained. Interest under section 75 was upheld because it follows delayed tax payment by operation of law. Penalties under section 76 were sustained, but penalties under sections 77 and 78 were deleted in view of the interpretational nature of the dispute. The overall tax liability remained intact, with only the penalty structure partly modified. en-us Thu, 09 Jan 2025 00:00:00 +0530 Thu, 09 Jan 2025 12:26:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764421 Under the post-1 July 2012 negative list regime, licence-fee collections from bar operators for permitting bar operations and related activities were treated as taxable consideration, and the fact that the appellant was a State undertaking did not by itself remove the activity from service tax. The demand was therefore sustained. Interest under section 75 was upheld because it follows delayed tax payment by operation of law. Penalties under section 76 were sustained, but penalties under sections 77 and 78 were deleted in view of the interpretational nature of the dispute. The overall tax liability remained intact, with only the penalty structure partly modified. Case-Laws Service Tax Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764421