2018 (2) TMI 1550

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.... Addl. Commissioner (AR) - for the respondent ORDER M/s Lumax Auto Technologies Ltd had paid service tax of Rs. 11,22,763/- along with interest of Rs. 5,01,597/- consequent upon audit pointing out that they were liable to tax as recipient of 'intellectual property service' under section 66A of Finance Act, 1994. On noticing that the period covered by the audit objection was beyond five years....

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....of the two lower authorities narrated the events leading to payment of tax and interest by the appellant. It was ascertained that the payment of tax along with interest was voluntary and that the appellant had gone on to seek waiver of further proceedings by filing a declaration under section 73(4)(A) of Finance act 1994 and that such acceptance of liability including interest by the appellant pre....