https://www.taxtmi.com/caselaws?id=330658 The Tribunal allowed the appeal, setting aside the interest demand of Rs. 1,11,318/- under Section 75 of the Finance Act, 1994. It ruled in favor of the appellant, emphasizing the validity of provisional assessment under Rule 6(4) of Service Tax Rules, 1994, and the inapplicability of interest liability under Section 75 due to specific provisions of Section 68 and Rule 6(4). The Tribunal held that the show-cause notice was beyond the period of limitation, supporting its decision with case law precedents, including Supreme Court judgments, and granted consequential relief to the appellant. en-us Fri, 24 Jun 2016 00:00:00 +0530 Wed, 11 Jan 2017 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330658 The Tribunal allowed the appeal, setting aside the interest demand of Rs. 1,11,318/- under Section 75 of the Finance Act, 1994. It ruled in favor of the appellant, emphasizing the validity of provisional assessment under Rule 6(4) of Service Tax Rules, 1994, and the inapplicability of interest liability under Section 75 due to specific provisions of Section 68 and Rule 6(4). The Tribunal held that the show-cause notice was beyond the period of limitation, supporting its decision with case law precedents, including Supreme Court judgments, and granted consequential relief to the appellant. Case-Laws Service Tax Fri, 24 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330658