9911796707
TMI Blog2017 (2) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... are that in the course of audit accounts of the appellant, it was noticed that service tax of Rs. 11,20,021/- on GTA for the period 2007-08 and 2008-09 has been paid belatedly by them on 5.9.2009, however, interest thereon was not discharged. SCN dt. 31.1.2014 was issued proposing demand of interest liability amounting to Rs. 2,86,023/- which was confirmed by lower authority and upheld by Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... persisted on working of liability by way of reverse charge. Nonetheless, nothing prevented the department from demanding interest liability proximate to the aforesaid letters. Only in the subsequent audit, this aspect was pointed out by department in 2010, even though show cause notice was issued only on 31.1.2014. Ld. Advocate submitted that there are catena of decisions of higher app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rectness of the impugned order and also points out that even the payment made by appellant in September 2009 was only subsequent to letter dt. 25.6.2009 of the department. He also submits that for the purpose of interest liability, limitation would not apply. 5. Heard both sides and gone through facts of the case. It is not in dispute that the tax liability on GTA service was be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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