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TMI Blog2023 (8) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the appellant inter alia had paid certain amounts to M/s. Areva T&D Holding SA, France towards Royalty and Technical Knowhow and had made provision for the same in their books of account. 2.2 The Department, entertaining a doubt, in terms of Explanation to Section 67 of the Finance Act, 1994 and Explanation to Rule 6(1) of the Service Tax Rules, 1994, that where the transaction of taxable service was with an 'Associated Enterprise', any payment received towards the value of taxable service would include any amount credited or debited, as the case may be, whether called "suspense account" or by any other name in the books of account and that there was Service Tax liability, issued a Show Cause Notice dated 27.01.2011 proposing inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.1 We have considered the rival contentions and we have also gone through the order of this Bench relied upon by the Ld. Advocate. 9.2 We find, in the facts of this case as well as the grounds urged by the appellant, that the appellant has not disputed but has paid the tax as demanded; but however, the only grievance of the appellant is as to the chargeability of interest. 10. We find that after hearing both sides and following the ratio in the cases of M/s. Tata Consultancy Services Ltd. v. Commissioner of S.T., Mumbai [2016 (41) S.T.R. 121 (Tri. - Mumbai)], M/s. Alstom T and D India Ltd. and Schneider Electric Infrastructure Ltd. v. Commissioner of Central Excise & Service Tax, LTU, Chennai & ors. [2018-VIL-88-CESTAT-CHE-ST] and M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the assessee to remit the balance tax portion upon being pointed out, with interest in terms of Section 75. Thus, when there is a delay of the payment, then the same has to be remedied with the payment of interest on such belated payments in terms of Section 75 of the Finance Act, 1994. 12.2 The appellant, admittedly, has not challenged the levy of tax, but only questioned the interest which, according to us, does not merit consideration. We find that interest under Section 75 is necessarily linked to the duty payable, such liability arises automatically by operation of law, as held by the Hon'ble Apex Court in the case of Commissioner of Central Excise, Pune v. M/s. SKF India Ltd. [2009-TIOL-82-SC-CX], which is also applicable to bela ..... X X X X Extracts X X X X X X X X Extracts X X X X
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