TMI Blog2018 (4) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... rest liability has arrived at by the lower authorities cannot be disputed - appeal dismissed - decided against appellant. - ST/702/2010 - Final Order No. 43443/2017 - Dated:- 21-12-2017 - SMT. ARCHANA WADHWA, JUDICIAL MEMBER AND SHRI B. RAVICHANDRAN, TECHNICAL MEMBER Appearance Shri N. Viswanathan, Advocate, for the Appellant Shri Arul C. Durairaj, Supdt. (AR) for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iability. Such differential interest amounting to ₹ 2,76,871/-. In the meantime, the appellant paid the said differential interest under protest. The lower authorities confirmed such liability of interest. However, the impugned order set aside the penalty imposed by the original authority. 2. The Ld. Counsel submitted that they are not at all liable to pay service tax as they are not an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est. We also cannot take the present plea that the tax liability itself will not come and accordingly the appellant paid the interest only for the normal period of limitation for tax liability. It would appear that the appellant is admitting tax liability and of such interest though for a limited period. Since we are not having the proceedings for tax dispute before us which is admitted atleast fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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