https://www.taxtmi.com/caselaws?id=441922 The Appellate Tribunal dismissed the appellant's case, upholding the demand for Service Tax and interest. The Tribunal found that interest under Section 75 of the Finance Act, 1994 is linked to the duty payable and must be paid on belated payments, even when the liability itself is questionable. Despite the appellant disputing the chargeability of interest and citing previous cases, the Tribunal held that interest is automatically applicable when there is a delay in payment. The appellant's request for waiver of interest was denied, and the order was pronounced on 17.08.2023. en-us Thu, 17 Aug 2023 00:00:00 +0530 Sat, 19 Aug 2023 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441922 The Appellate Tribunal dismissed the appellant's case, upholding the demand for Service Tax and interest. The Tribunal found that interest under Section 75 of the Finance Act, 1994 is linked to the duty payable and must be paid on belated payments, even when the liability itself is questionable. Despite the appellant disputing the chargeability of interest and citing previous cases, the Tribunal held that interest is automatically applicable when there is a delay in payment. The appellant's request for waiver of interest was denied, and the order was pronounced on 17.08.2023. Case-Laws Service Tax Thu, 17 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441922