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2018 (2) TMI 286 - AT - Service TaxDemand of interest - time limitation - whether the extended period of limitation could be invoked for the demand of interest? - Held that: - limitation would apply to demand of interest also - with effect from 14.05.2015 a new sub section (1B) has been introduced in Section 73 which says that interest payable on self assessed service tax shall be recovered as per Section 87 of the Act ibid, without service of notice. The period in this case is prior to 14.5.2015 - reliance placed in the case of Hindustan Insecticiedes Ltd. Versus Commissioner Central Excise, LTU [2013 (8) TMI 225 - DELHI HIGH COURT]. The demand of interest in hit by limitation - appeal allowed.
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