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2016 (11) TMI 583 - CESTAT MUMBAI

2016 (11) TMI 583 - CESTAT MUMBAI - 2017 (48) S.T.R. 131 (Tri. - Mumbai) - Renting of immovable property services - Section 65 (104) (zzzz) of Finance Act, 1994 and Finance Act, 2010 - discharge of service tax on demand, but interest not paid - Held that: - it mandates about recovery of service tax, interest, or penalty a fine or other charges which may not have been collected. As against such as specific clause which provides for recovery of interest, nothing survives in this appeal filed by th .....

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Ravindran, Member (Judicial) And Mr. Raju, Member (Technical) Shri. Kishore Kunal, Advocate for appellant Shri. S.R. Nair, EO (AR) for respondent Per: M.V. Ravindran 1. This appeal is directed against Order-in-Original No.68/STC-I/SKS/11-12 dated 27/03/2012 passed by Commissioner of Central Excise & Customs (Appeals), Mumbai. 2. The issue that falls for consideration in this case is regarding the service tax liability on the appellants during the period April 2009 to September 2009 under th .....

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how-cause notice was issued for demanding the interest and also for imposition of penalties; also a proposal to appropriate the amount of service tax paid. The adjudicating authority after appropriating the amount deposited by the appellant towards tax liability, demanded the interest but refrained from imposing penalty. The appellant assessee is aggrieved by the order of the adjudicating authority in demanding the interest; hence, he is in appeal before us, Revenue has not preferred any appeal .....

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trospectively and demand of interest is quasi-criminal in nature. He relies upon the decision of the Tribunal in the case of CCE, Indore Vs. Premier Industries Ltd. - 2009 (248) ELT 833m CCE Indore Vs. Kriti Industries (India) Ltd. - 2016 (335) ELT 184. For the proposition that retrospective amendment does not create any interest liability. 4. The DR on the other hand submits that the validating the provisions of Section 77 of the validation clause of Finance Act, 2010 mandates for recovery of s .....

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