9911796707
TMI Blog2023 (8) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... is amenable to Service Tax has not been questioned nor it is found that any arguments advanced in this regard. When the assessee, without questioning the taxability, has paid part of the tax, it is incumbent for the assessee to remit the balance tax portion upon being pointed out, with interest in terms of Section 75. Thus, when there is a delay of the payment, then the same has to be remedied with the payment of interest on such belated payments in terms of Section 75 of the Finance Act, 1994. The appellant, admittedly, has not challenged the levy of tax, but only questioned the interest which does not merit consideration - It is found that interest under Section 75 is necessarily linked to the duty payable, such liability arises autom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iability, issued a Show Cause Notice dated 27.01.2011 proposing inter alia to demand Service Tax accordingly, along with applicable interest and penalty. 3. The Show Cause Notice was adjudicated vide Order-in-Original No. LTUC/358/2011-ADC dated 28.10.2011 whereby the demands proposed in the Show Cause Notice were confirmed. 4. It appears that the appellant preferred an appeal before the first appellate authority, who, after hearing the appellant, also having upheld the demands as in the Order-in-Original, the present appeal has been filed before this forum. 5. Heard Shri Joseph Prabakar, Ld. Advocate for the appellant and Shri Harendra Singh Pal, Ld. Assistant Commissioner. 6. Ld. Advocate would submit at the outset that since ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Central Excise Service Tax, LTU, Chennai ors. [2018-VIL-88-CESTAT-CHE-ST] and M/s. Areva T D India Ltd. v. Commissioner of Service Tax, Chennai [Final Order Nos. 41132-41142/2018 dated 13.04.2018 CESTAT Chennai], this Bench had observed as under: - 8. In the case on hand, the appellant has categorically canvassed, which is also clear from the grounds-of-appeal urged before us, that wherever Royalty and Technical Knowhow fees were paid to the overseas entities, applicable Service Taxes have been discharged by the appellant and that it is only the interest which is the point of dispute and not the Service Tax. 9. After considering the rival contentions, we find that the scope of the appeals is limited, as contended by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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