https://www.taxtmi.com/caselaws?id=377375 The tribunal upheld the demand for interest on belatedly paid service tax without penalty imposition, citing the appellants' failure to prove that administrative charges were reimbursable expenses. Emphasizing the requirement under section 75 of the Finance Act to pay interest for delayed tax credit, the tribunal found the appellants' non-payment of interest alongside service tax indicated an intention to evade payment. The show cause notice invoking the extended period was deemed justified due to the suppression of facts. Consequently, the appeal was dismissed, and the impugned order was upheld, with a miscellaneous application for a change of cause title being allowed. en-us Tue, 19 Feb 2019 00:00:00 +0530 Thu, 28 Mar 2019 07:06:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377375 The tribunal upheld the demand for interest on belatedly paid service tax without penalty imposition, citing the appellants' failure to prove that administrative charges were reimbursable expenses. Emphasizing the requirement under section 75 of the Finance Act to pay interest for delayed tax credit, the tribunal found the appellants' non-payment of interest alongside service tax indicated an intention to evade payment. The show cause notice invoking the extended period was deemed justified due to the suppression of facts. Consequently, the appeal was dismissed, and the impugned order was upheld, with a miscellaneous application for a change of cause title being allowed. Case-Laws Service Tax Tue, 19 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377375