CESTAT Upholds Commissioner's Decision on Service Tax Interest Demand

The Appellate Tribunal CESTAT, New Delhi upheld the Commissioner's decision to drop review proceedings on interest demand for delay in Service Tax payment. The Tribunal dismissed the revenue's appeal for penalty imposition as the interest was paid before the show-cause notice was issued.

---

---

The Appellate Tribunal CESTAT, New Delhi upheld the decision of the Commissioner to drop review proceedings regarding the demand of interest for delay in Service Tax payment. The Tribunal rejected the revenue's appeal for penalty imposition due to the interest being paid before the show-cause notice was issued.

---