https://www.taxtmi.com/caselaws?id=338404 The tribunal ruled in favor of the appellant in a case concerning belated payment of service tax on GTA services for the period 2007-08 and 2008-09. The tribunal found that the demand for interest amounting to Rs. 2,86,023 was time-barred as the department did not promptly address the interest liability discrepancy despite the appellant's communication about the payment. The tribunal concluded that the limitation applicable to the principal amount should also extend to interest claims, especially in the absence of any mention of factors warranting an extended period in the show cause notice. en-us Mon, 28 Nov 2016 00:00:00 +0530 Fri, 03 Feb 2017 10:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338404 The tribunal ruled in favor of the appellant in a case concerning belated payment of service tax on GTA services for the period 2007-08 and 2008-09. The tribunal found that the demand for interest amounting to Rs. 2,86,023 was time-barred as the department did not promptly address the interest liability discrepancy despite the appellant's communication about the payment. The tribunal concluded that the limitation applicable to the principal amount should also extend to interest claims, especially in the absence of any mention of factors warranting an extended period in the show cause notice. Case-Laws Service Tax Mon, 28 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338404