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2017 (1) TMI 34 - AT - Service TaxRefund claim of interest - tax and interest paid under protest - foreign agent commission service - issue of taxability pending adjudication - Held that: - the matter has to be re-considered for the reason that the refund of interest has been rejected by the refund sanctioning authority solely on the ground that the issue whether appellant is liable to pay, service tax is pending adjudication. It is now settled that appellant is not liable to pay service tax for the period prior to 18.04.2006. In view thereof, I deem it fit to remand the matter to the original authority to re-consider the issue of refund of interest in the present situation - appeal allowed by way of remand.
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