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2012 (6) TMI 188 - AT - Service TaxWaiver of pre-deposit - appellant requested for provisional assessment which was allowed by the department with effect from April 2005 - short payment of tax and the bank did not pay the interest on such short payment, interest has been demanded in the impugned orders – In respect of interest for December 2007, show cause notice was issued in December 2009 and in respect of demand of interest for March 2008, show cause notice was issued in February 2010 – Held that:- appellant had filed ST-3 returns during the period of demand and the details were actually shown therein, limitation under Section 11A would apply for demand under Central Excise, requirement of pre-deposit of interest demands in the impugned orders is waived and stay of recovery is granted
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