https://www.taxtmi.com/caselaws?id=437580 The Tribunal allowed the appeal, directing the original adjudicating authority to waive the interest demanded on delayed payment of service tax by Hariom Earth Movers and Transport. The Tribunal held that Notification 13/2016-ST allows for different interest rates based on payment receipt timing, with 24% applicable for failing to pay collected amounts on time and 15% for other situations. The Commissioner's interpretation was overturned, emphasizing that the appellant should benefit from the Notification when payments were received late. en-us Thu, 23 Feb 2023 00:00:00 +0530 Wed, 10 May 2023 08:46:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437580 The Tribunal allowed the appeal, directing the original adjudicating authority to waive the interest demanded on delayed payment of service tax by Hariom Earth Movers and Transport. The Tribunal held that Notification 13/2016-ST allows for different interest rates based on payment receipt timing, with 24% applicable for failing to pay collected amounts on time and 15% for other situations. The Commissioner's interpretation was overturned, emphasizing that the appellant should benefit from the Notification when payments were received late. Case-Laws Service Tax Thu, 23 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437580