No Service Tax Demanded for Information Technology and Software Services: CESTAT deletes Penalty for Short Payment of Service Tax [Read Order]

The appellant was not required to pay service tax; therefore, no penalty was imposed for the short payment of service tax by the appellant
CESTAT - CESTAT Kolkata - IT Services Tax - Software Services tax - Short Payment Penalty - taxscan

The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) has deleted the penalty for the short payment of service tax and determined that no service tax is applicable to information technology and software services. The appellant was registered as a service provider under the category of ‘broadcasting services’ and…

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