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2017 (6) TMI 1026 - AT - Service TaxLiability of interest - delayed payment of service tax - Held that: - The total amount of service tax paid by the appellant on 30.03.2017 is ₹ 1,26,41,442/-. If this amount includes any demands pertaining to the services rendered to BALCO which stand set aside by the Tribunal vide its order dated 10.03.2017, there can be no demand of interest in terms of Section 75 inasmuch as the tax demand itself does not survive. However, for the rest of the amounts paid by the appellant beyond the period specified in the statute for making such service tax payment, the interest liability in terms of Section 75 is to be upheld - it is necessary to remand the matter to the adjudicating authority for purposes of verification and determining the quantum of service tax which has been paid with delay - appeal allowed by way of remand.
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