https://www.taxtmi.com/caselaws?id=360221 The appeal challenged an order for recovery of interest due to short payment of Service Tax. The appellant argued that the interest recovery was time-barred under Section 73 of the Finance Act, 1994. The Member (Judicial) found the demand for interest was limited to one year and the notice issued was beyond that period, thus time-barred. Relying on Delhi High Court judgments, the Member ruled in favor of the appellant, setting aside the order and deeming the interest demand unsustainable. The case underscores the importance of statutory compliance and legal interpretation in assessing the validity of interest claims in tax disputes. en-us Thu, 12 Apr 2018 00:00:00 +0530 Sat, 12 May 2018 08:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360221 The appeal challenged an order for recovery of interest due to short payment of Service Tax. The appellant argued that the interest recovery was time-barred under Section 73 of the Finance Act, 1994. The Member (Judicial) found the demand for interest was limited to one year and the notice issued was beyond that period, thus time-barred. Relying on Delhi High Court judgments, the Member ruled in favor of the appellant, setting aside the order and deeming the interest demand unsustainable. The case underscores the importance of statutory compliance and legal interpretation in assessing the validity of interest claims in tax disputes. Case-Laws Service Tax Thu, 12 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360221