TMI Blog2018 (10) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... g the relevant period. The demand of interest is liable to be set aside on the ground of limitation of time because not only is there no evidence of elements required to invoke extended period in the show cause notice, there is not even any allegation that the interest has not been paid by reasons of fraud, collusion, willful misstatements etc. - appeal allowed - decided in favor of appellant. - ST/30605/2018 - A/31293/2018 - Dated:- 9-10-2018 - Mr. P. Venkata Subba Rao, Member (Technical) For the Appellant : Shri Y. Sreenivasa Reddy, Advocate For the Respondent : Shri Guna Ranjan, Superintendent (AR) ORDER PER: P. VENKATA SUBBA RAO The appellant herein is a supplier of Ready Mix Cement (RMC) and is providin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave not been proved and therefore, demand of payment of interest on service tax is time barred. He relied on the circular of CBEC No. 1053/2/2017-CX, dated 10.03.2017 in which it has been, inter alia Applicability of limitation in demanding interest: In cases where duty and interest is demanded, it is quite clear that limitation prescribed in Section 11A applies. However, it may be noted that in cases where the duty has been paid belatedly and interest has not been paid, interest needs to be demanded and recovered following the due process of demand and adjudication. In such cases, the period of limitation as prescribed in Section 11A applies for demand of interest. Section 11A(15) may be referred in this regard . On a specific query fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y are not liable to payable service tax. 3. Learned Departmental Representative argues that on merits the appellant had not taken this stand of non taxability before the lower authority and hence cannot take this stand now. He further argued that the activities undertaken by the appellants are taxable as it includes not only pumping of RMC but also survey and other activities related to the site formation. Hence they are liable to pay service tax. At any rate, the service tax has already been paid and the only point of dispute left is the question of interest. He asserts that the demand of interest is sustainable and the appellant s plea of time bar does not hold as there is no time limit for demand of interest on service tax. The circul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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