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2014 (7) TMI 289 - AT - Service TaxShort-payment of service tax - Interest paid but paid under separate heading - Held that:- Payment was made under a different Head should not result in denial of benefit of such payment and appropriation of the payment towards the liability, as similar view was taken in the case of Arcadia Share & Stock Brokers Pvt. Ltd. Vs CCE & C, Goa [2013 (7) TMI 330 - CESTAT MUMBAI]. Since the issue is covered by the precedent Tribunal decision, we consider that the issue is no longer res integra. In such a situation it would not be appropriate to consider the stay petition and keep the matter pending for a final decision on a subsequent date when there is nothing left to consider - Decided in favour of assessee.
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