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2015 (12) TMI 83 - CESTAT KOLKATAWaiver of pre deposit - demand of interest on delayed payment of service tax - Held that:- Applicants discharged finally their service tax liability for the relevant period, only in August, 2007, which has not been disputed, at any point of time, by the applicant. The difficulty mentioned by the applicant in not discharging the service tax liability, is due to non-availability of relevant data for determining the correct Service Tax liability which is clear from the finding of the Ld. Commr. (Appeal). On the other hand, prima facie, demand for recovery of interest is not barred by limitation and there is no invoking of suppression of facts, mis-statement and mis-declaration etc. for recovery of the outstanding dues. We do not find substance in the argument of the Ld. Consultant that in such cases, the interest is not liable to be paid under Section 75 of the Finance Act, 1994 being barred by limitation as held by the Honble Delhi High Court in Kwality Ice Cream case (2012 (1) TMI 88 - Delhi High Court ). - Partial stay granted.
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