2009 (3) TMI 617

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..... ant. Shri C.S. Gopalakrishnan Nair, for the Respondent. [Judgment per : Ramachandran Nair, J.]. - Heard Standing Counsel for the appellant and counsel appearing for the respondent. The respondent who was liable to pay service tax, declined to remit the same. However, before penalty notice was issued, respondent paid the service tax with interest. Even though penalty levied was sustained by the .....

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..... nterest because interest is not connected with penalty. Interest is to be computed in accordance with the statutory provisions for the delay in payment form the due dated on which service tax is payable under the Act. If excess interest is paid, it is for the respondent to claim refund of interest in accordance with the procedure prescribed under the Rules and not for the Tribunal to consider the .....

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