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2008 (7) TMI 186 - CESTAT, BANGALORECommissioner (Appeals) has confirmed interest on the service tax dues, which had already been paid by the assessee - interest of Rs. 8,83,808 had not been paid; therefore proceedings were initialed for recovery of the same - Commissioner confirmed the interest payment in terms of section 75 on delayed payment of service tax - held that for delayed payment of service tax, interest is leviable - There is no merit in this appeal of assessee and hence the appeal is rejected.
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