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2018 (3) TMI 1747 - Commission - Service TaxCondonation of delay of 4 days in payment of the dues - whether the Applicant had complied with the condition of making the payment of dues ordered in the Final Order No. 5/2017-S.T., dated 23-2-2017 within 30 days of the receipt of order? - Held that:- Considering the fact that the Applicant had discharged the balance Service Tax of ₹ 37,08,819/- and penalty of ₹ 5,00,000/-, which were specified and quantified, on the 14th of March, 2017, and had also sworn by an Affidavit that the computation of interest liability was finally confirmed by the Investigating Agency only on 3-4-2017, which was not refuted by the department, observes that the submissions made by the Applicant has force and period between 14-3-2017 to 3-4-2017 needed to be excluded for the purpose of computing the time limit of 30 days given for payment of the dues. As the interest liability could not be specified in the subject Final Order, inasmuch as a portion of the additional Service Tax liability settled, remained unpaid on the date of order, the Applicant was directed to work out the interest liability to the satisfaction of the jurisdictional Commissioner and pay the same within 30 days of receipt of the order - The Applicant could not be expected to discharge the interest liability, unless the same is confirmed by the department, as per the orders of the Bench. The Bench feels that the Applicant has a strong case in the matter and accordingly holds, in the facts and circumstances of the case, that the 30 days period insofar as the payment of interest is concerned, is to be taken from the date of communication confirming the quantification of interest by the Departmental officer. Upon reconsideration of the Miscellaneous Application dated 11-10-2017 filed by the Applicant, the same is allowed.
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