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2023 (5) TMI 387 - CESTAT AHMEDABADInterest on late payment of service tax - rate of Interest and relevant date as per N/N. 13/2016-ST dated 01.03.2016 - benefit of the notification denied - HELD THAT:- In the instant case, the benefit of serial number 2 of the Notification in the cases where the payment was received late, cannot be denied to the appellant. The appeal to that extent is allowed. The original adjudicating authority can waive of the amount and issue the final order - Appeal allowed.
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