https://www.taxtmi.com/caselaws?id=2251 The Commissioner (Appeals) allowed the appeal, finding that the adjudicating authority erred in demanding interest under Section 75 instead of imposing penalty under Section 76 for delayed Service tax payment. The Commissioner (Appeals) emphasized that exceeding the show cause notice's scope is impermissible, citing relevant precedents. The Hon'ble Supreme Court of India dismissed the Revenue's appeal, affirming the Commissioner's decision. Additionally, the judgment clarified that interest accrual is automatic without the need for a separate notice, directing a reconsideration based on established legal principles. en-us Tue, 21 Aug 2007 00:00:00 +0530 Tue, 15 Apr 2008 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2251 The Commissioner (Appeals) allowed the appeal, finding that the adjudicating authority erred in demanding interest under Section 75 instead of imposing penalty under Section 76 for delayed Service tax payment. The Commissioner (Appeals) emphasized that exceeding the show cause notice's scope is impermissible, citing relevant precedents. The Hon'ble Supreme Court of India dismissed the Revenue's appeal, affirming the Commissioner's decision. Additionally, the judgment clarified that interest accrual is automatic without the need for a separate notice, directing a reconsideration based on established legal principles. Case-Laws Service Tax Tue, 21 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2251