TMI Blog2018 (5) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion of seeking interest on the said the tax liability does not arises In the absence of any refund claims for the service tax liability and dispute thereof, the question of paying interest paid under Sec. 75 of the Finance Act, 1994 does not arise. Appeal dismissed - decided against appellant. - ST/11099/2013 - A/10176/2018 - Dated:- 12-1-2018 - Shri M V Ravindran, Hon'ble Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration, Japan, the principal contractor for the mechanical works, respectively for two LNG storage tanks project. The principal contractor was appointed for the said job by M/s Petronet LNG Ltd. New Delhi. The appellant had paid Service tax on Mobilization Advance and also paid interest of ₹ 16,10,764/- for delay in making payment as per the provisions of Section 75 of the Finance Act, 1994. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d OIO. 6. The Ld counsel submits that they are eligible for the interest refund as the Service Tax liability which has been discharged by them on specific direction of the audit party has not to be done so by them, they are eligible for the same, even if they have not done so. It is his submission that they had not filed any refund claim for the tax liability which has been discharged by them a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sels that they need not have not discharged Service Tax liability of the services rendered in SEZ area, however they had an option to file a refund claim of the Service Tax liability which they have not done, as also the main contractor, who has rendered the services in the SEZ area. In the absence of any such refund claims for the service tax liability and dispute thereof, the question of paying ..... X X X X Extracts X X X X X X X X Extracts X X X X
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