9911796707
TMI Blog2005 (2) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... lant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that the appellant are subsidiary of General Insurance Corporation of India, engaged in the business of general insurance and they are liable to pay service tax in respect of the service provided by them. During the period April, 1997 to March, 2000, the appellant asked for prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rporated under Rule 7 of Central Excise Rules, 2001. The appellant submitted that during the relevant period, Rule 6 of Service Tax Rules does not provide for payment of interest at the time of finalisation of assessment on service tax which was paid less. 4. The revenue relied upon the findings of the Order-in-Appeal. 5. In this case admitted facts are that the appellant asked for provisional a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the relevant period, Rule 6 of Service Tax Rules, 1994 which provides for provisional assessment does not pro vide for payment of interest in respect of short payment of service tax. The pro vision of interest was, introduced w.e.f. 1-7-2001 and the period in the present case for April, 1997 to March, 2000, therefore, provisions regarding interest is not applicable during the period in dispute. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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