https://www.taxtmi.com/caselaws?id=205430 The Tribunal canceled the penalty imposed on the respondent for late service tax payment, considering the voluntary payment made before the penalty notice. The High Court upheld the Tribunal's decision, emphasizing that the respondent's timely payment justified penalty cancellation. However, the Court ruled that the Tribunal lacked authority to address the interest refund claim, stating interest is separate from penalties. The Court directed the respondent to follow statutory procedures to claim any excess interest paid. The High Court partially allowed the appeal, rejecting the Tribunal's discussion on interest refund but upholding the penalty cancellation. en-us Wed, 18 Mar 2009 00:00:00 +0530 Fri, 02 Sep 2011 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205430 The Tribunal canceled the penalty imposed on the respondent for late service tax payment, considering the voluntary payment made before the penalty notice. The High Court upheld the Tribunal's decision, emphasizing that the respondent's timely payment justified penalty cancellation. However, the Court ruled that the Tribunal lacked authority to address the interest refund claim, stating interest is separate from penalties. The Court directed the respondent to follow statutory procedures to claim any excess interest paid. The High Court partially allowed the appeal, rejecting the Tribunal's discussion on interest refund but upholding the penalty cancellation. Case-Laws Service Tax Wed, 18 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205430