Appellate Tribunal grants refund of service tax, rules interest not payable

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellants, granting them a refund of service tax paid during a specific period. The tribunal found that the service tax amount was not payable, thus the appellants were not liable to pay any interest. The orders upholding the levy of interest were set aside, and the appeals were allowed.

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The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellants, granting them a refund of service tax paid during a specific period. The tribunal found that since the service tax amount was held to be not payable, the appellants were not liable to pay any interest. The impugned orders upholding the levy of interest were set aside, and the appeals were allowed.

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