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TMI Blog2017 (10) TMI 1442X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest was paid on 18-4-2013. The Commissioner (Appeals) observed that there is a long delay in payment of interest and therefore, Section 78 may be invoked - the findings of the Commissioner (Appeals) cannot be accepted for the reason that the delay in payment of interest cannot be construed as suppression of facts with intent to evade payment of tax. Therefore, the impugned order by the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s like, BAS . It has been alleged that the appellant failed to pay the service tax of the services rendered by the foreign company under the reverse charge mechanism for the period ended on 31-3-2010, which was paid by them subsequently with interest. The adjudicating authority appropriated the amount of service tax along with interest as deposited by the appellant and refrained from imposing pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstrued as suppression of facts with intent to evade payment of tax. Therefore, the impugned order by the Commissioner (Appeals) cannot be sustained. 5. In view of the above discussions, the order passed by the adjudicating authority is upheld. The order of the Commissioner (Appeals) is set aside. The appeal filed by the appellant is allowed. (Operative part of the oder was pronounced in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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