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2018 (2) TMI 484

Head Note:
Liability of interest - short payment of service tax - Section 75 of the Finance Act, 1994 - Held that: - the appellant had filed returns during the relevant period in question, which would mean that there was no suppression of the fact but due to a human error, the short payment of tax was done - in case of appellant itself, in G M (Telecom), BSNL Vs CCE Chandigarh [2003 (6) TMI 6 - CESTAT, NEW DELHI], the Tribunal has held that appellant being Central Government Department, interest liability cannot be pertained.

The case is hand, the appellant cannot be burdened with interest liability as the short payment of duty was made good immediately - appeal allowed - decided in favor of appellant.


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