TMI Blog2019 (11) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be included and service tax is required to be paid on that - Further the appellant is a service unit of the Union of India to protect the sovereign property i.e. the property belonging to the Union which includes its undertakings - the activity of the appellant does not attract service tax. Liability of Interest - HELD THAT:- Once it has been consistently held by the Department as well as the Tribunal that the appellant is not liable to pay service tax and they have paid the service tax in ignorance, then they are not liable to pay the interest also though the appellants are not claiming refund of amount already paid by them. Appeal allowed - decided in favor of appellant. - ST/20629/2019-SM - Final Order No. 21004/2019 - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preferred an appeal before CESTAT and in the Final Order 20539/20189 dt. 10/04/2018 wherein the penalty imposed has been set aside and the original authority was instructed to quantify the interest payable. 2.1. The Original authority quantified the interest payable as ₹ 14,52,182/- (Rupees Fourteen Lakhs Fifty Two Thousand One Hundred and Eighty Two only) under Section 75 of the Finance Act. Aggrieved by the said demand of interest, appellant filed appeal before the Commissioner who rejected the appeal. Hence, the present appeal. 3. Heard both the parties and perused the records. 4. The authorized representative of the appellant submitted that the impugned order is not sustainable in law as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.1. The appellants further submit that in all these cases cited above, it has been categorically held that CISF is not liable to pay service tax. The said expenses are not required to include in the taxable value. The appellant further submits that they were not required to pay the service tax and the service tax paid by them was not legally correct though the appellants are not claiming refund of the said service tax but they are only praying for waiver of interest because they are not liable to pay service tax itself and mere wrong payment of service tax does not warrant payment of interest. In respect of this they have placed reliance in the case of Sree Infra Tech Vs. Commr. of C. Ex, Tiruchirapalli 2014 (35) S.T.R. 128 (Tri.-C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ol, Telephone, Stationary, Newspaper, Transportation, the value of which was not included in the cost of deployment charges and the Department entertained a view that cost of all these facilities should be included and service tax is required to be paid on that. Further I find that the appellant is a service unit of the Union of India to protect the sovereign property i.e. the property belonging to the Union which includes its undertakings. Further I find that in the earlier round of litigation, the appellant on account of ignorance did not contest the payment of duty and only contested the demand of interest and penalty and the Tribunal after considering their submissions, waived the penalty but upheld the demand of interest and for quanti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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