https://www.taxtmi.com/caselaws?id=354804 The appeal filed by the Revenue challenging the refundability of the amount paid as penalty, service tax arrears, and interest under Section 11B of the Central Excise Act was dismissed. The tribunal determined that the amount labeled as penalty was actually an additional payment made during the discharge of service tax liability with interest, not a penalty imposed through a specific order. This decision underscores the distinction between penalty and extra payments and emphasizes the necessity for proper imposition of penalties by the appropriate authority in accordance with the Central Excise Act. en-us Thu, 03 Aug 2017 00:00:00 +0530 Wed, 25 Apr 2018 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354804 The appeal filed by the Revenue challenging the refundability of the amount paid as penalty, service tax arrears, and interest under Section 11B of the Central Excise Act was dismissed. The tribunal determined that the amount labeled as penalty was actually an additional payment made during the discharge of service tax liability with interest, not a penalty imposed through a specific order. This decision underscores the distinction between penalty and extra payments and emphasizes the necessity for proper imposition of penalties by the appropriate authority in accordance with the Central Excise Act. Case-Laws Service Tax Thu, 03 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354804