TMI Blog2013 (4) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. ORDER [Order per : S.K. Gaule, Member (T)]. - Heard both sides. 2. The appellants filed this appeal against the order of the Commissioner (Appeals) whereby the ld. Commissioner (Appeals) upheld the lower adjudicating authority s order confirming the demand of ₹ 1,55,885/- along with interest for the period 12-6-2000 onwards. 3. Briefly stated facts of the case are tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how-cause notice, levy of Service Tax on GTO was not validated and on validation, they paid Service Tax on 28-8-2003. As per the validation, the amount should be paid within six months from 14-5-2003 on the date the President accorded the ascent to the Bill. The contention is that they have paid the Service Tax within six months from the date of validation. Therefore, interest is not leviable in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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