Whether the Appellant is liable to pay interest under Section 75 ...
Service Tax
September 28, 2019
Whether the Appellant is liable to pay interest under Section 75 of the Finance Act, 1994? - The Appellant prior to the issue of show cause notice, on being pointed by the audit, did not dispute and paid the service tax. - No case of mis-conduct is made out against the Appellant - Demand of Interest and penalty set aside.
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