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2019 (3) TMI 975 - AT - Service TaxDemand of service tax - Section 11AA of the Central Excise Act - non-payment of Service Tax on Government transactions - Held that:- As per the Larger Bench decision of the Tribunal in the case of CCE vs. State Bank of Patiala [2016 (10) TMI 800 - CESTAT NEW DELHI], the appellant being agent of the RBI is not liable to Service Tax on Government business. In the present case, the appellant in compliance of the direction of the RBI dated 04.11.2016 paid the Service Tax even before collecting the same from RBI. Further, the appellant has paid the Service Tax in compliance of Section 73A(2). Further, in the facts and circumstances of the case demanding interest under Section 75 is not tenable in law because the appellant is not liable to pay Service Tax under Section 68. The impugned order demanding interest in terms of Section 11AA of the Central Excise Act is not sustainable in law - appeal allowed - decided in favor of appellant.
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