2016 (1) TMI 1175

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..... tion is of revenue neutrality. As the appellant has paid Service Tax, in that circumstance, the penalty is not imposable on the appellant. I further hold that the appellant has not paid the interest for the intervening period, therefore, the appellant is directed to pay interest on Service Tax, if any, for the intervening period within 30 days failing which the appellant is liable to pay penalty u .....

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..... ainst the appellant and demand of Service Tax was confirmed along with interest and penalty under Section 78 was also imposed. 3. Learned Counsel for the appellant submitted that although the appellant is liable to pay Service Tax under reverse charge mechanism. Due to inadvertent mistake, they could not pay service tax as they have paid service tax thereon and they are entitled to take credit. .....

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