https://www.taxtmi.com/caselaws?id=278980 The Member (Judicial) allowed the appeals, setting aside the orders rejecting the interest refund. The appellant's payment of interest on construction services provided to government departments during a specified period was deemed refundable as the service tax itself was retrospectively exempted. The judgment emphasizes the interconnected nature of service tax and interest, concluding that if service tax was not payable, interest should not have been charged or paid, warranting a refund of both amounts to the appellant. en-us Fri, 14 Dec 2018 00:00:00 +0530 Wed, 27 Feb 2019 06:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278980 The Member (Judicial) allowed the appeals, setting aside the orders rejecting the interest refund. The appellant's payment of interest on construction services provided to government departments during a specified period was deemed refundable as the service tax itself was retrospectively exempted. The judgment emphasizes the interconnected nature of service tax and interest, concluding that if service tax was not payable, interest should not have been charged or paid, warranting a refund of both amounts to the appellant. Case-Laws Service Tax Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278980