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2014 (10) TMI 517 - AT - Service TaxDemand of interest on the amount of service tax paid wrongly which was found as not payable - Held that:- When the demand for main amount itself is not sustainable, demand for interest cannot be sustained for the reason that appellant had paid amount which was not legally due. Appellant should get relief at least in respect of the interest amount not yet paid. Therefore, I set aside the impugned order of the Commissioner (Appeals) in so far as it upholds demand of interest of ₹ 1,21,011 - Decided in favour of assessee.
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