2015 (3) TMI 1127

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..... half of the respondent-assessee. Heard learned AR for the Revenue. 2. This appeal has been filed on the ground that the order passed by the Commissioner (Appeals) holding that the respondent is not liable to pay interest of Rs. 3,12,504/- is not correct. It is also contended that Commissioner (Appeals) should not have set aside the penalty imposed under Sections 76, 77 & 78 of the Finance Ac .....

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..... on of service rendered by them under 'Business Auxiliary Service' and amended registration changing classification of service was made on 22-12-2006. In the meanwhile, they started discharging Service Tax by utilizing Cenvat credit and paid interest wherever there was liability. Interest liability has arisen because the original adjudicating authority took a stand that the assessee was not eligibl .....

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