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2017 (2) TMI 104 - AT - Service TaxInterest on delayed payment of tax - the tax liability on GTA service was belatedly paid by the appellant on 5.9.2009. It is also not disputed that they had indicated the fact of the same vide two letters issued on 1.9.2009 and 7.9.2009 - Held that: - although interest liability should have also been discharged by the appellant at that point of time, nonetheless, that is not done. However, neither has the department taken note of the discrepancy immediately and proximate to the payment of such belated tax liability. There is no whisper in the SCN concerning any ingredient present for invocation of extended period - demand for interest is certainly hit by limitation and will not sustain. Reliance was placed in the case of Hindustan Insecticides Ld. Vs CCE, LTU [2013 (8) TMI 225 - DELHI HIGH COURT], where it was held that limitation applicable to claim for principal amount applies to interest claim also. Appeal allowed - decided in favor of appellant.
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