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2016 (1) TMI 345 - CESTAT CHENNAI

2016 (1) TMI 345 - CESTAT CHENNAI - TMI - Demand of Interest beyond the scope of Show Cause Notice - appellant contended that show cause notice issued only for demanding service tax of amount of ₹ 2,40,780/- though the Order-in-original has appropriated an amount of ₹ 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 - Held that:- It .....

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med by the adjudicating authority. Accordingly, the appeal is allowed. - Decided in favor of assessee. - ST/40254/2014 - FINAL ORDER No. 40043 / 2016 - Dated:- 5-1-2016 - Shri R. Periasami, Technical Member And Shri P.K. Choudhary, Judicial Member For the Petitioner : Ms. Radhika Chandrasekar, Adv., For the Respondent : Ms. Indira Sisupal, AC (AR) ORDER Per: P.K. Choudhary The appellants are engaged in providing Management, Maintenance or Repair Services, Manpower Supply Agency Services, Commer .....

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riod 2008-2009 and also ordered recovery of interest on the entire amount of service tax of ₹ 5,10,895/- paid by the assessee for the period 2008-2009. The Commissioner (Appeals) upheld the order and rejected their appeal on the ground that even though the show cause notice was issued only for ₹ 2,40,780/- the entire service tax amount of ₹ 5,10,895/- pertains to the period 2008-2009. 3. The Ld. Counsel Ms. Radhika Chandrasekar, Advocate, appearing on behalf of the appellant re .....

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otice which is confirmed by the adjudicating authority. The balance service tax amount was paid by them on their own for which no show cause notice was issued by the department but the adjudicating authority suo motto appropriated in the present adjudication proceedings. She further submits that they have remitted the entire amount of tax on 20.03.2009 and they are liable to pay the interest upto 20.03.2009 only. The Ld. Advocate relied upon the following decisions in support of her argument. 1. .....

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