2004 (8) TMI 672

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals), New Delhi. 2. The contention of the Revenue is that as the respondent paid the service tax late therefore, they are liable for interest. 3. The contention of the respondent is that the cheque was deposited in the bank on the due date. However, the amount was credited into Govt. account after th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X