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TMI Blog2012 (8) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.2006 even if the Service Tax is paid, the question of recovery of interest and imposition of penalty does not arise. - ST/425/2010 - A/2245/WZB/AHD/2011 - Dated:- 14-12-2011 - B S V Murthy, J. For Appellant: Shri V K Agrawal, Add Commissioner (AR) For Respondent : Shri Vinay Kansara, Adv. Per: B S V Murthy: Assessee had paid royalty to Foreign Service provider and on an objec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aggrieved by this decision. 2. Learned Addl. Commissioner (A.R.) on behalf of the Revenue submitted that CBEC in their letter F. No.275/7/2010-CX8A dated 30.06.2010 has distinguished the decision of the Hon'ble Bombay High Court in the case of Indian National Ship Owner's Association by relying upon the decision of Hon'ble Rajasthan High Court in the case of Aditya Cement Limited - 2008 (10) ST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oth (I) Ltd. - 2011 (23) STR 359 (Tri-Ahmd) in similar circumstances has taken the view that Service Tax is not leviable prior to 18.4.2006. In that case also, Revenue had sought to distinguish the decision of Hon'ble Bombay High Court in the case of Indian National Ship Owner's Association (supra) by submitting that the recipient of service was outside India in that case and in the case of Bosch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal's decision in the case of Bosch Rexroth (I) Ltd. (supra), I hold that prior to 18.4.2006, there is no liability to pay Service Tax. When thee is no liability to pay Service Tax, even if the Service Tax is paid, the question of recovery of interest and imposition of penalty does not arise. This Tribunal has taken the same view in the case of CCE, Vapi Vs. Subray Catal Chemical P. Ltd. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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