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TMI Blog2023 (5) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... late, cannot be denied to the appellant. The appeal to that extent is allowed. The original adjudicating authority can waive of the amount and issue the final order - Appeal allowed. - Service Tax Appeal No.10985 of 2021 - A/10355/2023 - Dated:- 23-2-2023 - HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri S. Bissa, Advocate appeared for the Appellant Shri Sanjay Kumar, Superintende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at different rates for the period when the payment is received and for the period when the period is not received. 3. Learned Authorized Representative relies on the impugned order. He particularly relied on para 8 of impugned order where Commissioner (Appeals) has given the arguments in support of the Revenue. 4. I have considered the rival submissions. It is not in dispute that in all 36 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alculation sheet as it is incorrect to calculate interest @15% from due date to actual receipt of payment and then calculate interest @24% from date of receipt of payment to date of actual payment in Government account for the reason that such a situation is not contemplated in the said Notification. 6. I do not find merit in the argument given by the Commissioner (Appeals). The Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount as service tax in the situation mentioned in column (2) of the Table below, fixes the rate of simple interest per annum mentioned in the corresponding entry in the column (3) of the said Table: Serial No. Situation Rate of simple interest (1) (2) (3) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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