https://www.taxtmi.com/caselaws?id=4053 The Tribunal dismissed the appeal, upholding the demand for interest on the belated service tax payment. The decision was based on the mandatory nature of interest payment under Section 75, emphasizing the civil liability aspect and disregarding intent or error as valid considerations under the provision. The absence of legal provision for adjusting excess tax payment against interest dues further weakened the appellants' case. en-us Fri, 01 Feb 2008 00:00:00 +0530 Sat, 04 Apr 2009 08:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4053 The Tribunal dismissed the appeal, upholding the demand for interest on the belated service tax payment. The decision was based on the mandatory nature of interest payment under Section 75, emphasizing the civil liability aspect and disregarding intent or error as valid considerations under the provision. The absence of legal provision for adjusting excess tax payment against interest dues further weakened the appellants' case. Case-Laws Service Tax Fri, 01 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4053