TMI Blog2016 (9) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty, interest and penalty; and further whether appellant is entitled to the benefit of reduced penalty and thereafter decide the case in accordance with law by passing a reasoned order. - Appeal allowed by way of remand - ST/28330/2013-SM - Final Order No. 20730 / 2016 - Dated:- 1-9-2016 - Shri S. S. Garg, Judicial Member Shri R. J. Shenoy, Tax Consultant For the Appellant Shri Pakshi Rajan, AR For the Respondent ORDER Per S. S. Garg The present appeal is arising from the letter dated 7.11.2013 issued by the Commissioner directing the appellant to pay the arrears of ₹ 4,40,057/- immediately and produce the copy of the challan as proof within 15 days of the receipt of the letter failing which recovery wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) I modify the demand of an amount of ₹ 2,64,265/- (Rupees Two lakhs sixty four thousand two hundred and sixty five only) as mentioned in the show-cause notice and reduce it to ₹ 1,89,600.00 being the differential service tax on the Erection and Commissioning and Installation service for the period from 01.04.2007 to 31.03.2009 as discussed in Para 31 above and I demand ₹ 1,89,600.00 only (Rupees One Lakh Eighty nine thousand six hundred only) from the assessee; (iv) I demand an amount of ₹ 1,34,468/- (Rupees One lakh thirty four thousand four hundred and sixty eight only ) being the differential service tax on the Works Contract service for the period from 01.04.2009 to 31.03.2011 as discussed in Para 31 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty within 30 (thirty) days of the receipt of this order. 2.1 Aggrieved by the recovery notice, the appellant has filed the present appeal and submitted that Order-in-Original dated 2.4.2013 was received by the appellant on 6.5.2013. As per the order, appellant has paid the service tax together with interest and penalty within 30 days from the date of receipt of the order and the details of the payments are given below: (a) Service Tax Rs.3,49,760.00 vide Challan No.2 dated 8.5.2013 for ₹ 3,24,068.00 and Challan No.4 dated 28.5.2013 for ₹ 25,692.00 (b) Interest Rs.90,878.00 vide Challan No.3 dated 28.5.2013 for ₹ 6,620.00 and Challan No.8 dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d is correct and does not need a relook. Further, in the case of CCE, Calicut vs. GM Telecom, BSNL {2009 (14) STR 450 (Ker.)}, Hon ble High Court of Kerala at Ernakulam it was held that and observed as under: Whatever be the reason for the belated payment, we find that the provision of interest contained in Section 75 is mandatory. He further submitted that appellant has recalculated the interest of ₹ 3,49,760/- for a further period of 10 months i.e., from 1.4.2011 to 31.3.2013. The revised interest from 1.4.2011 to 31.3.2013 on ₹ 3,49,760/- was arrived at ₹ 90,878/-. Appellant has also paid additional interest of ₹ 37,814/-. The respondent has calculated the interest on the average month-wise amount which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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