9911796707
TMI Blog2019 (3) TMI 1396X X X X Extracts X X X X X X X X Extracts X X X X ..... ax or any part thereof to the account of the Central Government within the period prescribed, shall pay interest at the rates specified. In the present case, the appellants have discharged the differential service tax with delay. Therefore, they are bound to pay the interest demand also - The non-payment of interest along with service indicates an intention to escape from such liability and intent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tegory of service. On being pointed out, the appellant paid the differential amount of ₹ 1,31,81,871/- in instalments belatedly spread over a period from October 2008 to March 2009. They did not pay the interest upon such amount which works to be ₹ 19,80,691/-. Show cause notice was issued proposing to demand the interest and also for imposing penalties. After due process of law, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come to know of the said fact and therefore the show cause notice for interest ought to have been issued within the normal period. The show cause notice issued for demand of interest only invoking the extended period is therefore not sustainable. 3. The ld. AR Shri L. Nandakumar supported the findings in the impugned order. He submitted that the appellant had paid up the differential amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice issued invoking extended period is legal and proper. 4. Heard both sides. 5. The issue is only with regard to demand of interest to the tune of ₹ 19,80,691/-. Though the appellant contends that the administrative charges are not includible in the total taxable value, as these are reimbursable expenses, no evidence has been furnished in this regard. Section 75 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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