https://www.taxtmi.com/caselaws?id=355063 The appellant, a Government of India undertaking, contested a demand for interest on a service tax liability of Rs. 1.60 Crores. Despite rectifying a shortfall promptly, interest was not discharged, leading to a Show Cause Notice in 2014. The appellant argued that the interest demand was time-barred and incorrect, citing lack of malafide intent. Rulings in similar cases supported the appellant's position. The impugned order was set aside, and the appeal was allowed on 09.01.2018, as interest liability could not be imposed in the absence of malafide intent and considering the timely rectification of the shortfall. en-us Tue, 09 Jan 2018 00:00:00 +0530 Fri, 09 Feb 2018 07:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355063 The appellant, a Government of India undertaking, contested a demand for interest on a service tax liability of Rs. 1.60 Crores. Despite rectifying a shortfall promptly, interest was not discharged, leading to a Show Cause Notice in 2014. The appellant argued that the interest demand was time-barred and incorrect, citing lack of malafide intent. Rulings in similar cases supported the appellant's position. The impugned order was set aside, and the appeal was allowed on 09.01.2018, as interest liability could not be imposed in the absence of malafide intent and considering the timely rectification of the shortfall. Case-Laws Service Tax Tue, 09 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355063