2007 (12) TMI 21 - AT - Service Tax

Service tax amount itself had been held to be not payable by grant of refund of the amount the question of the appellants being liable to pay any interest does not arise Assessee s appeal allowed

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellants, granting them a refund of service tax paid during a specific period. The tribunal found that since the service tax amount was held to be not payable, the appellants were not liable to pay any interest. The impugned orders upholding the levy of interest were set aside, and the appeals were allowed.