TMI Blog2017 (6) TMI 1026X X X X Extracts X X X X X X X X Extracts X X X X ..... to the adjudicating authority for purposes of verification and determining the quantum of service tax which has been paid with delay - appeal allowed by way of remand. - ST/59816/2013-[DB] - ST/A/53501/2017-CU[DB] - Dated:- 26-5-2017 - Mr. S.K. Mohanty, Member (Judicial) And Mr. V. Padmanabhan, Member (Technical) Mr. Rachit Jain, (Advocate) for the Appellant Mr. Sanjay Jain Ms. Neha Garg (DR) for the Respondent ORDER Per: V. Padmanabhan The appeals is against order in appeal dated 04.06.2013 passed by the Commissioner (Appeals) Raipur. The appellant is a PSU engaged in the generation of electricity. They are also registered for provision of various services. The appellant entered into an agreement with Ms. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liary service upto 16.06.2005. The disputed service tax was paid by the appellant on 30.03.2005 to avoid further litigation. Since, the service tax itself has been held to be not payable by the Tribunal, the proceedings for demand of interest covered by the present impugned order should also be set aside. 4. The Ld. DR submitted that entire amount of ₹ 1,26,41,442/- is not relatable to the dispute regarding payment of service tax on BAS rendered to BALCO. Consequently, the interest on delayed payment of service will need to be upheld. The Ld. DR also submitted that the disputed service tax amount already stands recovered by the appellant from Ms. BALCO and hence, is liable to be paid to the Government in terms of Provisions of Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Tribunal vide its order dated 10.03.2017, there can be no demand of interest in terms of Section 75 inasmuch as the tax demand itself does not survive. However, for the rest of the amounts paid by the appellant beyond the period specified in the statute for making such service tax payment, the interest liability in terms of Section 75 is to be upheld. We consider it necessary to remand the matter to the adjudicating authority for purposes of verification and determining the quantum of service tax which has been paid with delay after excluding the portion set aside by the Tribunal vide its order dated 10.03.2017. 7. In view of the above discussions, the impugned order is set aside and the case remanded to the adjudicating authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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