2014 (9) TMI 594 - SCH - Service Tax

Deletion of penalty u/s 80 - Intellectual Property Rights Service - service tax and interest was paid before issuance of show cause notice - bonafide mistake - tribunal deleted the penalty - high court confirmed the order of tribunal 2012 (11) TMI 652 - GUJARAT HIGH COURT - SC dismissed appeal of the revenue after condoning the delay - Decided against the revenue.

Summary

The Supreme Court of India dismissed the Special Leave Petition in 2014 (9) TMI 594 - SC Order. Anil R. Dave and Madan B. Lokur were the judges on the case. The delay was condoned, and no grounds were found to interfere with the impugned judgment.