Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (7) TMI 308 - AT - Service TaxInterest - Service tax paid on GTA services availed by them for inward transportation of goods by utilising cenvat credit - On the ground that the said services were not output services for the respondents, they were informed that service tax should be paid in cash - Accordingly, the respondents paid the service tax in cash and thereafter, proceedings were initiated for demand of interest on the ground that reversal of cenvat credit does not amount to payment of tax and since service tax was not paid by the due date, interest is payable - Since the respondents did not retain any money due to the Government and it was only a procedural irregularity - The Tribunal in the case of Commissioner of Central Excise, Vadodara-I vs. Vulcan Gears - (2009 -TMI - 34739 - CESTAT AHMEDABAD), held that appeal filed by the Revenue is rejected.
|