2003 (11) TMI 4

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..... h the condition of pre-deposit of Rs. 78,391.00 (Rupees seventy-eight thousand three hundred and ninety-one) confirmed by the lower authorities as interest on the service tax late deposited by the applicant/appellant-company. 2. The applicant/appellant-company is the receiver of the services by Goods Transport Operators during the period from 16-11-97 to 1-6-98. It was the responsibility of th .....

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..... irmed against them. The lower authorities did not find favour with the above contention of the applicant/appellant-company, and confirmed the interest. 3 . After hearing both sides, I find that Section 117 of the Finance Act, 2000 provided for confirming the interest as also for imposition of penalty. This has been so held by the Tribunal in the case of Rewa Gases Pvt. Ltd. v. C.C.E., Raipur re .....

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