2007 (12) TMI 157 - AT - Service Tax

Service as security agency to Port Trust interest has been levied and penalty has been imposed on the ground that the service tax payable by the appellants was not paid within time neither SCN nor the order of the adjudicating authority and lower appellate authority have confirmed any amount as service tax payable by the appellants this is not legally sustainable to impose interest & penalty if demand is not confirmed assessee s appeal allowed

Summary

The Appellate Tribunal CESTAT Mumbai heard an appeal regarding the levy of interest and penalty on a security agency for not paying service tax on time. The tribunal found that no amount of service tax was confirmed by the authorities, so the order imposing interest and penalty was set aside. The appeal was allowed with consequential relief.