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TMI Blog2017 (12) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER Per: S.K. Mohanty This appeal is directed against the impugned order dated 06.04.2017 passed by the Commissioner (Appeals), Central Excise, Meerut. 2. The appellant is a service provider under the taxable category of manpower recruitment and supply agency service. In respect of the taxable services provided during the period 2004-06, the appellant had deposited the Service Tax into the G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 73 ibid, show cause notice was required to be issued within the stipulated time frame of 1/5 years from the relevant date. Thus, he submits that since the show cause notice was issued after a lapse of more than 6 years from the date of payment of Service Tax by the appellant, the same is not maintainable and accordingly, the adjudged demand confirmed by the authorities below cannot be susta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest is compensatory in character and the same is payable in the case of delay in payment of the principal amount i.e. Service Tax, interest liability is automatic and there was no requirement of issuance of any show cause notice for recovery of the said amount. Thus, he submits that the time limit prescribed in Section 73 ibid will not have any application for recovery of the interest amount. To ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions exist separately in the Service Tax statute, in context with the demand of interest amount for delayed payment of Service Tax. 8. I find that while endorsing the views of the Tribunal, the Hon'ble Supreme Court in the case of M/s. T.V.S. Whirpool - 2000 (119) ELT A 177 (S.C.) have ruled that "it is only reasonable that the period of limitation that applies to claim for the principle amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest amount and for imposition of penalty will not stand for judicial scrutiny. The judgments relied on by ld. D.R. are distinguishable from the facts of the present case, inasmuch as, time limit for issuance of show cause notice was not the subject matter of dispute in those decided cases. 8. Therefore, I do not find any merits in the impugned order in confirming the interest demand and for imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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