Penalties & interest cannot be imposed Retrospectively on Service Tax

Commissioner, Namakkal Municipality Vs Commissioner of GST & Central Excise (CESTAT Chennai) The case of Commissioner, Namakkal Municipality Vs Commissioner of GST & Central Excise involves the imposition of penalties and interest on service tax retrospectively. The appellant, Namakkal Municipality, had not paid service tax for the period from 1.4.2010 to 31.3.2011. The Original Authority confirmed the demand for duty, interest, and imposed penalties. The appellant filed an appeal, seeking a waiver of the interest and penalties. This article presents an analysis of the CESTAT Chennai o...