2014 (12) TMI 1296

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..... paid - Held that: - where the same import of software has been held by one wing of the department as providing of service and also levied service tax on the same, continued attachment by the customs department on the premise that the same was liable to confiscation on the ground of misdeclaration of valuation of the imported goods for the purpose of customs duty, would not be permissible - the pe .....

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..... oftware system for operating such machinery from Israel. The dispute pertains to the duty liability of the software component of such imported machinery. The Customs authority holds a belief that such software would form part of the imported goods and therefore, would invite customs duty along with the hardware. Since the petitioner had not declared the valuation of such software and had not paid .....

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..... , 1994 and correspondingly exigible to service tax under section 65(105)(zzzze) of the Finance Act, 1994. He accordingly ordered recovery of service tax of ₹ 1.13 crores(rounded off) with interest and penalties. 4. The petitioner has accepted its service tax liability as held by the adjudicating authority in the said order. The petitioner has also paid up service tax with interest. The pe .....

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