https://www.taxtmi.com/caselaws?id=392164 The Tribunal dismissed the appeal as the respondent had already paid the service tax, rendering the appeal meritless. However, the court upheld the liability for interest due to delayed payment of tax/duty, emphasizing that interest is mandatory under the law and arises from late payment, regardless of the tax settlement. The revenue was advised to pursue the recovery of interest through appropriate legal means, affirming the absolute nature of interest liability under Section 11 of the Central Excise Act, 1944. en-us Wed, 22 Jan 2020 00:00:00 +0530 Fri, 14 Feb 2020 11:38:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392164 The Tribunal dismissed the appeal as the respondent had already paid the service tax, rendering the appeal meritless. However, the court upheld the liability for interest due to delayed payment of tax/duty, emphasizing that interest is mandatory under the law and arises from late payment, regardless of the tax settlement. The revenue was advised to pursue the recovery of interest through appropriate legal means, affirming the absolute nature of interest liability under Section 11 of the Central Excise Act, 1944. Case-Laws Service Tax Wed, 22 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392164