https://www.taxtmi.com/caselaws?id=373155 Interest on delayed service tax payment was found unsustainable where the principal tax had been paid before issuance of the show cause notice and part of the disputed period had already been discharged in time. The Tribunal treated the remedial amendment as applicable on the facts and held that interest could not be recovered as an independent demand for the entire period once tax stood paid. It also held that the extended limitation period was unavailable because there was no material showing intent to evade, and the delay arose from legal uncertainty on the levy. The notice was therefore time-barred. en-us Mon, 19 Nov 2018 00:00:00 +0530 Tue, 08 Jan 2019 07:57:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373155 Interest on delayed service tax payment was found unsustainable where the principal tax had been paid before issuance of the show cause notice and part of the disputed period had already been discharged in time. The Tribunal treated the remedial amendment as applicable on the facts and held that interest could not be recovered as an independent demand for the entire period once tax stood paid. It also held that the extended limitation period was unavailable because there was no material showing intent to evade, and the delay arose from legal uncertainty on the levy. The notice was therefore time-barred. Case-Laws Service Tax Mon, 19 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373155