Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2022 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (12) TMI 465 - AT - Service TaxLiability of interest - whether the liability of interest under Section 75 survives, once it has been held that there is no demand of service tax for the period 2014-15? - Works Contract Service - HELD THAT:- Once it has been held that no service tax is payable for the financial year 2014-15, there can be no payment of interest under Section 75. Accordingly, this appeal is allowed and the impugned order is set aside.
|