28 May 2013

The refund of interest paid on delayed payment of service tax



The refund of interest paid on delayed payment of service tax, which is not liable to pay , shall not allowed if the liability of service tax has been admitted. Custom Excise Service Tax Appellate Tribunal, Mumbai in case of Skoda Auto India Private Limited versus Commissioner of Central Excise, Aurangabad (2012) 28 taxmann.com 58 (Mumbai-CESTAT) in Order No.-A/382/2012-WZB/C-I(CSTB), dated 05 June, 2012.

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