CESTAT Chennai: No interest on delayed service tax remittance. Precedent, fairness influence decision.

The Appellate Tribunal CESTAT, Chennai held that the appellants are not liable to pay interest for delayed remittance of service tax during certain periods. The decision was influenced by past cases where government departments were not charged interest for delayed tax payments. The order requiring interest was overturned, and the appeal was granted.

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The Appellate Tribunal CESTAT, Chennai ruled that interest is not payable by the appellants for belated remittance of service tax during specific periods. The decision was based on precedents where interest was not charged on delayed tax payments by government departments. The impugned order demanding interest was set aside, and the appeal was allowed.

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