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2013 (7) TMI 556 - CESTAT NEW DELHIInterest on refund - Service liability under protest - service tax under the taxable Construction of Complex Service – sectiion 11BB - Held that:- the order of the Commissioner (Appeals) modified directing the revenue that they shall refund the amount along with interest at the applicable rate The order of the appellate Commissioner directing refund plus applicable interest from the date of remittance thereof by the assessee - payment of refund amount retained by Revenue without the authority of law - u/s 11BB the assessee is entitled for interest on the amount deposited - Section 11BB is applicable on refund of service tax remittances in view of Section 83 that interest is liable to be paid, wherever any refund is due or ordered and remains unpaid for 3 months from the date of receipt of a refund application, under Section 11B(1) – decided against revenue.
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