https://www.taxtmi.com/caselaws?id=437532 The Tribunal upheld that the premium amount collected by DICGC should be considered as inclusive of service tax. It found the Department's appropriation of refund amounts against unconfirmed interest demands to be illegal and directed a recalculation of interest on delayed payments. The due dates for payment of service tax were remanded for redetermination based on actual payment dates. The Tribunal dismissed claims of double appropriation of interest and criticized adjustments made during the pendency of appeal. The refusal to rectify a mistake apparent on record was deemed unnecessary. The case was remanded for further proceedings to determine correct refund amounts and interest calculations. en-us Fri, 28 Apr 2023 00:00:00 +0530 Tue, 09 May 2023 08:05:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437532 The Tribunal upheld that the premium amount collected by DICGC should be considered as inclusive of service tax. It found the Department's appropriation of refund amounts against unconfirmed interest demands to be illegal and directed a recalculation of interest on delayed payments. The due dates for payment of service tax were remanded for redetermination based on actual payment dates. The Tribunal dismissed claims of double appropriation of interest and criticized adjustments made during the pendency of appeal. The refusal to rectify a mistake apparent on record was deemed unnecessary. The case was remanded for further proceedings to determine correct refund amounts and interest calculations. Case-Laws Service Tax Fri, 28 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437532