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2015 (10) TMI 365 - HC - Service TaxClaim of interest on Refund - Duty paid under protest - club or association services - Denial on the ground that request for payment of interest is premature - Appeal against the order of CESTAT pending in Supreme Court - Held That:- Revenue having complied with the Tribunal's order and granted refund partially, has withheld the interest claim on a possible realisation that if this is also awarded and paid, the proceedings before the Supreme Court would be rendered infructuous. This cannot be the legal position nor can the understanding of the parties be based on the same. The Revenue had ample time to obtain such interim order from the Supreme Court as is permissible in law so that it is relieved from the obligation to pay interest on the Principal sum. However, it has not taken any such steps and there are no interim prohibitory or restraint orders in Revenue's favour. - Decided in favour of Assessee.
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