TMI Blog2018 (2) TMI 1497X X X X Extracts X X X X X X X X Extracts X X X X ..... anding the interest on the amount of service tax liability confirmed of ₹ 12,53,138/- - the interest liability arises even if the service tax liability is discharged by the respondent prior to issuance of SCN - the respondent is liable to pay interest on this amount as provided in that Section. Penalty - Held that: - Adjudicating Authority, though specifically not mentioned in the order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt request from the respondent. Since the matter is coming for disposal and as the issue involved is lies in a very narrow compass the matter is taken up for disposal. 3. Heard the Learned Departmental Representative and perused the records. 4. Learned Departmental Representative submits that they are in appeal against the impugned order only in non confirming interest and imposition of pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge rate services rendered in respondent value based upon the interest. It is also undisputed that the respondent discharged the entire service tax liability prior to issuance of show cause notice. At the same time, find the Adjudicating Authority has erred in not demanding the interest on the amount of service tax liability confirmed of ₹ 12,53,138/-. Provisions of Section 78 of the Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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