2017 (1) TMI 1582

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..... mpose interest penalty if demand is not confirmed. Admittedly, in this case the SCN has not been issued to the appellant to demand of interest only and to impose penalty. As no demand of service tax has sought to be confirmed by way of show cause notice against the appellant, interest and penalty cannot be demanded - the demand of interest and imposed penalty are not imposable on the appellan .....

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..... redit available in the cenvat credit account. As cenvat credit was utilised more than amount restricted for payment of service tax, on being pointed out, the appellant paid service tax liability. Thereafter, the show cause notice was issued to the appellant to demand interest and to impose penalty under Section 76 of the Act. Both the authorities below confirmed the demand interest and imposed pen .....

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..... time which was paid later on, thereafter, the show cause notice was issued to the assessee to demand interest and to impose penalty under Section 76 of the Act. 8. In those set of facts observed as under: 2. I find that neither show cause notice nor the order of the adjudicating authority and lower appellate authority have confirmed any amount as service tax payable by the appellants. The n .....

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