2008 (7) TMI 186 - AT - Service Tax

Commissioner (Appeals) has confirmed interest on the service tax dues, which had already been paid by the assessee - interest of Rs. 8,83,808 had not been paid; therefore proceedings were initialed for recovery of the same - Commissioner confirmed the interest payment in terms of section 75 on delayed payment of service tax - held that for delayed payment of service tax, interest is leviable - There is no merit in this appeal of assessee and hence the appeal is rejected.

Summary

The Appellate Tribunal CESTAT, Bangalore upheld the confirmation of interest on service tax dues in the case, citing previous rulings that established the liability for delayed payment of service tax. The appeal challenging the interest payment was rejected.