2014 (7) TMI 1163

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..... ax Appellate Tribunal dated 12 November 2013. The Tribunal while dismissing the appeal filed by the assessee has held that interest was correctly demanded for the period between the due date for the payment of service tax and the date on which the service tax was paid. The Tribunal has observed that in view of the admitted default, there was no provision in law under which the Tribunal could waive .....

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..... s stage and on the ground which has weighed with the Tribunal in the dismissal of the appeal, we find no reason to entertain the appeal. However, we leave it open to the appellant, if any point which was urged before the Tribunal and was not considered, to move the Tribunal with an appropriate application. Subject to the aforesaid observations, the appeal is dismissed.
Case laws, Decisions, J .....

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