TMI Blog2017 (1) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... y solely on the ground that the issue whether appellant is liable to pay, service tax is pending adjudication. It is now settled that appellant is not liable to pay service tax for the period prior to 18.04.2006. In view thereof, I deem it fit to remand the matter to the original authority to re-consider the issue of refund of interest in the present situation - appeal allowed by way of remand. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rstand the legal position that the appellant is not liable to pay service tax prior to the date 18.04.2006, and filed refund claim in February, 2010 for refund of the interest paid along with the service tax. 3. A Show Cause Notice was issued proposing to reject the refund claim which is the dispute in this appeal. Meanwhile, a Show Cause Notice dated 24.07.2007 was issued proposing demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On behalf of the appellant the Ld. Counsel Shri. Y.Sreenivasa Reddy submitted that the Show Cause Notice dated 24.07.2007 proposing demand of service tax for the period 2005-2007 was adjudicated in the year 2012 and has attained finality in respect of the demand prior to the period 18.04.2006. That therefore, the appellant is eligible for refund of the interest. He submitted that the authoritie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, whether appellant is eligible for refund of interest on the service tax paid for the relevant period. 7. I have heard the submissions made by both sides. I have to agree with the submissions made by both sides that the matter has to be re-considered for the reason that the refund of interest has been rejected by the refund sanctioning authority solely on the ground that the issue whet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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