Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (5) TMI 205 - AT - Service TaxRefund claim of the interest for the delayed payment of service tax paid (which was not payable) denied - Held that: - Although the liability of service tax was not leviable as per the decision of the Indian National Ship Owners Association v. Union of India (2008 (12) TMI 41 - HIGH COURT OF BOMBAY) but the appellant did not take recourse of the claiming the refund of the service tax paid by them which implies that they have admitted their service tax liability. Once they have admitted their liability of service tax, the same should be paid along with interest as held in the case CCE v. SKF India Ltd. (2009 (7) TMI 6 - SUPREME COURT). Also see Vidyut Metallics Pvt. Ltd [2012 (11) TMI 376 - CESTAT, MUMBAI]. Thus as the appellants had admitted their service tax liability by not claiming the refund of the same and also taken the credit of the same, therefore interest on delayed payment is payable by the appellant. Accordingly, the refund claim is not maintainable.
|