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of <h1>Appellate Tribunal affirms Commissioner's Order for service tax repayment despite financial hardship.</h1> The Appellate Tribunal upheld the Commissioner's Order, requiring the appellants to repay service tax and interest, despite their financial constraints. ... Service Tax – Goods Transport Operators (1) Delay in payment of service tax (2) Interest The Appellate Tribunal upheld the Commissioner's Order directing the appellants to pay service tax of Rs. 1,49,512.00, previously refunded, along with 24% per annum interest as per Section 117 of the Finance Act, 2000. The appellants' financial constraints were not considered as a valid reason to waive the interest payment. The appeal was rejected.
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