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2016 (9) TMI 792 - AT - Service TaxRecovery of interest and benefit of reduced penalty - interest calculated as averaged month-wise as the month-wise break-up was not available - Held that:- this case needs to be remanded and I accordingly remand the case to the Additional Commissioner with a direction to redo the calculation of interest on the actual amount due month-wise instead of averaged amount. It is directed that the learned Additional Commissioner before redoing the calculation will give an opportunity to the appellants to produce all the documentary evidence in support of their case as to when they received the Order-in-Original; when they paid the duty, interest and penalty; and further whether appellant is entitled to the benefit of reduced penalty and thereafter decide the case in accordance with law by passing a reasoned order. - Appeal allowed by way of remand
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