Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 28 - AT - Service TaxRefund claim of interest - Held that: - the appellants has not contested the Service Tax liability which has been discharged by them before the Govt. Authorities, though he might have been directed to pay the tax liability by the authorities. In absence of any contest to the tax liability, the question of seeking interest on the said the tax liability does not arises In the absence of any refund claims for the service tax liability and dispute thereof, the question of paying interest paid under Sec. 75 of the Finance Act, 1994 does not arise. Appeal dismissed - decided against appellant.
|