Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 857 - AT - Service TaxRefund of interest - demand held as time barred - case of appellant is that interest is of compensatory nature and since the demand itself is held to be time barred, the appellant is not liable to pay the same. The interest cannot be retained by the department - Held that: - Merely because an assessee pays an amount prior to the issuance of SCN, or before passing of adjudication order, he cannot be put into a disadvantaged position than an assessee who pays the amount after the stage of adjudication or at any other appellate stage - even though the appellant paid the amount voluntarily prior to issuance of show cause notice, he has contested the demand. At the level of adjudication itself, the demand in respect of the period 2005-06 was set aside as being time barred. In such a case, the appellant can claim refund of service tax as well as the interest thereon - the rejection of claim for refund of interest is improper - appeal allowed - decided in favor of assessee.
|