9911796707
TMI Blog2016 (1) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... ) ORDER Per: P.K. Choudhary The appellants are engaged in providing Management, Maintenance or Repair Services, Manpower Supply Agency Services, Commercial or Industrial Construction Services, Security Agency Services and Cleaning Activity Services to M/s.Neyveli Lignite Corporation. 2. The brief facts of the case are that SCN dated 12.10.2009 was issued demanding service tax of Rs. 2,40,780 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce issued only for demanding service tax of amount of Rs. 2,40,780/- though the Order-in-original has appropriated an amount of Rs. 5,10,895/-, the interest cannot be demanded beyond the demand proposed in the show cause notice ie. Rs. 2,40,780/- and submits that the order demanding interest travels beyond the show cause notice. Therefore, they are liable to pay interest only on the amount demande ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee has paid the service tax, they are liable to pay interest. She further submits that once the tax is paid, the interest accrues automatically and for which no separate SCN is required to be issued. She submits that the appellant assessee is liable to pay interest on the entire amount of Rs. 5,10,895/- of service tax paid by them for the period 2008-09. 4. We have carefully considered the subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed beyond the SCN. Since he has appropriated the entire of amount of service tax, recovery of interest on the entire amount of service tax of Rs. 5,10,895/- is not covered under Section 73 (2) of the Finance Act, 1994. Hence, the appellant is required to pay the interest on the amount demanded in the show cause notice and confirmed by the adjudicating authority. Accordingly, the appeal is allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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