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Interest liability - seeking waiver of interest since the payment of service tax was paid under the amnesty scheme - The tribunal observed that the appellant's payment of service tax, even under an amnesty scheme, necessitated interest payment as a corollary. Therefore, the appellant's contention for exemption from interest payment was deemed untenable. Regarding the refund claim, the tribunal affirmed that the appellant's payment of service tax without contestation implied acceptance of the department's stance. Additionally, the tribunal reasoned that the amnesty scheme, under which the appellant paid the tax, did not absolve them from interest liability.
Interest liability - seeking waiver of interest since the payment of service tax was paid under the amnesty scheme - The tribunal observed that the appellant's payment of service tax, even under an amnesty scheme, necessitated interest payment as a corollary. Therefore, the appellant's contention for exemption from interest payment was deemed untenable. Regarding the refund claim, the tribunal affirmed that the appellant's payment of service tax without contestation implied acceptance of the department's stance. Additionally, the tribunal reasoned that the amnesty scheme, under which the appellant paid the tax, did not absolve them from interest liability.
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