https://www.taxtmi.com/caselaws?id=253899 Interest was held not leviable on delayed service tax paid provisionally where no final assessment order had been passed under the applicable provisional assessment scheme. The framework under the Service Tax Rules, read with the corresponding excise provisions, made interest payable only on amounts determined as due consequent to final assessment. As the differential tax had already been discharged before any finalisation, Section 75 of the Finance Act, 1994 did not permit an interest demand. The demand was therefore unsustainable and the interest levy was set aside. en-us Mon, 15 Jul 2013 00:00:00 +0530 Sun, 07 Dec 2014 18:15:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253899 Interest was held not leviable on delayed service tax paid provisionally where no final assessment order had been passed under the applicable provisional assessment scheme. The framework under the Service Tax Rules, read with the corresponding excise provisions, made interest payable only on amounts determined as due consequent to final assessment. As the differential tax had already been discharged before any finalisation, Section 75 of the Finance Act, 1994 did not permit an interest demand. The demand was therefore unsustainable and the interest levy was set aside. Case-Laws Service Tax Mon, 15 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253899