2009 (3) TMI 617

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..... e statutory provisions for the delay in payment form the due dated on which service tax is payable under the Act. If excess interest is paid, it is for the respondent to claim refund of interest in accordance with the procedure prescribed under the Rules and not for the Tribunal to consider the matter while disposing of the penalty appeal - Appeal is allowed - 3 of 2007 - - - Dated:- 18-3-2009 - .....

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..... bunal because in this case even though assessee committed default, assessee made payment before issuance of show cause notice. Counsel for the respondent has also relied on Circular published by the Department granting time for compliance with statutory provision in regard to payment of service tax. However, we find force in the contention of the appellant that the Tribunal had no authority to dis .....

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