2015 (4) TMI 530

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..... is that the adjudicating authority have erred in accepting the evidence produced by the assessee being, Chartered Accountant Certificate, to the effect that the gross amount collected is cum duty and accordingly it appears that there is no indication whatsoever as to the designation of the person making the endorsement as "Seen & Checked", and thus the documents should not have been accepted in token of verification of the fact that taxable value was inclusive of Service Tax. 3. The Ld. AR have taken up through the relevant portion of the order-in-original in supports of the grounds of appeal and prays for allowing the appeal. 4. The Ld. Counsel for the respondent/assessee as regards the discrepancy and discharging the interest liability .....

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..... times, within a period of thirty days from the date on which the Finance Bill, 2002 receives the assent of the President, and in the event of non-payment of such service tax so recoverable, interest at the rate of fifteen percent, per annum shall be payable, from the date immediately after the expiry of the said period of thirty days, till the date of payment. The case of the appellant is that, pursuant to the amended definition with retrospective effect, the Finance Bill received assent on 11.5.2002 and accordingly paid the taxes within 30 days, as provided by the Finance Act. There is no dispute regarding the same on the part of the respondent/assessee. The respondent/assessee also points out that the issue is no more res integra, and the .....

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..... issible to create an offence retrospectively. There were clearly judgement, decrees or orders of courts and Tribunals or other authorities, which were required to be neutralised by the validation clause. We can only assume that the judgments, decrees or orders, etc. had, in fact, held that persons situate like the appellants were not liable as service providers. This is also clear from the Explanation to the validation section which says that no act or acts on the part of any person shall be punishable as an offence which would have been so punishable if the section had not come into force. 8. The liability to pay interest would only arise on default and is really in the nature of a quasi-punishment. Such liability although created retrosp .....

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