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2023 (3) TMI 1394 - AT - Service TaxInterest liability for ‘undue retention’ of deposits forced, by unfortunate circumstances and extraneous forces - applicant submitted that the precedent decisions on the extent to which interest liability for undue retention has been found equitable are on record - HELD THAT:- It is only appropriate that a copy of this order may be placed before Revenue Secretary, Government of India and Chairman, Central Board of Indirect Taxes & Customs (CBIC) with the request to consider issuing of instructions on accountability under Conduct Rules applicable to Central Civil Services, as well as legal requirement under the empowering statue, obliging tax authorities to respond to judicial determination.
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