TMI Blog2016 (1) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... proposed in the show cause notice ie. ₹ 2,40,780/- and submits that the order demanding interest travels beyond the show cause notice - Held that:- It is seen that the recovery of interest of the entire service tax amount of ₹ 5,10,895/- was not covered in the SCN issued. The adjudicating authority has travelled beyond the SCN. Since he has appropriated the entire of amount of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trial 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 ₹ 2,40,780/- along with interest and penalty. The adjudicating authority in his impugned order dated 30.05.2011confirmed the demand of service tax of ₹ 2,40,780/-. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5,10,895/-, the interest cannot be demanded beyond the demand proposed in the show cause notice ie. ₹ 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 demanded in the show cause notice which is confirmed by the adjudicating authority. The balance service tax amount was paid by them on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est 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 ₹ 5,10,895/- of service tax paid by them for the period 2008-09. 4. We have carefully considered the submissions made by both sides and on perusal of the SCN, we find that the demand of service tax of ₹ 2,40,780/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very of interest on the entire amount of service tax of ₹ 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. (Dictated and pronounced in open court) - - TaxTMI - TMITax - Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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