https://www.taxtmi.com/caselaws?id=214 Where service tax is assessed provisionally under the applicable rules, the actual tax liability is determined only on finalisation of the assessment, and interest cannot be charged before that point. The incorporated provisional assessment mechanism under the Central Excise Rules did not alter this position. The demand for differential interest was therefore unsustainable, and the Revenue's challenge failed. en-us Fri, 29 Oct 2004 00:00:00 +0530 Thu, 10 Apr 2008 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214 Where service tax is assessed provisionally under the applicable rules, the actual tax liability is determined only on finalisation of the assessment, and interest cannot be charged before that point. The incorporated provisional assessment mechanism under the Central Excise Rules did not alter this position. The demand for differential interest was therefore unsustainable, and the Revenue's challenge failed. Case-Laws Service Tax Fri, 29 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214