TMI Blog2014 (10) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - ST/42121/2013 - Final Order No. 40013/2014 - Dated:- 17-1-2014 - Shri Mathew John, Member (T) Shri Alagappan, Advocate, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equently paid and also demanding an interest amount of ₹ 1,31,888/-. By the time of adjudication, Section 97 was inserted in Finance Act, 1994 exempting service tax in respect of management, maintenance and repair service retrospectively from 16-5-2005, by Finance Act, 2012. Consequently at the time of adjudication, the demand for tax was dropped. The adjudicating authority ordered that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest from the appellant. The argument of the counsel for appellant is that when the principal amount itself was not payable, demand for interest is not sustainable. Therefore, he prays that demand for interest may be set aside. 3. Ld. AR for Revenue submits that appellant had collected the amount on 16-9-2008 and on 3-10-2008 and these amounts were actually remitted only on 5-10-2009 and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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/-. The appeal is allowed. (Dictated and pronounced in open Court) - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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