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2013 (7) TMI 627 - AT - Service TaxChareability of interest and imposition of penalty – whether interest is chargeable from date of taking advances to the date of payment of service tax at the time of issue of invoices u/s 68 C/G can prescribe the manner in which service tax is to be paid - Held that:- interest is chargeable on the advances from 5th of month following the quarter to date of payment Under First proviso to Rule 6 of the Service Tax Rules if assessee is an individual or proprietary firm or partnership firm service tax is to be paid by 5th of the month immediately following the quarter and under Rule 6 of the service tax Rules –it was not done by the assessee. time for paying service tax - whether service tax required to be paid at the time of raising final invoice or on date of taking of advance from the service recipient - Held that:- Service tax is to be paid on the payment received in the quarter by 5th of month immediately following the quarter - there was no doubt that tax was payable on the advances received in quarter by 5th of the month following the quarter. Limitation of time barred - whether the demand was time-barred - Show Cause Notice had been issued u/s 75 - there was no time limit prescribed for demand of the interest in the section - Held that:- There was no reason for invoking extended period after appellant filed revised return –show Cause Notice is hit by time limitation - demand is not sustainable on the limitation - court followed the judgement of CCE Vs. TVS Whirlpool Ltd. (1999 (10) TMI 701 - SUPREME COURT OF INDIA) - there was no case for imposition of penalty – appeal decided in favour of assessee
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