https://www.taxtmi.com/caselaws?id=767357 CESTAT Delhi held that amounts deposited during investigation and appropriated towards confirmed service tax demand, later set aside by tribunal, constituted service tax refundable under section 11B rather than pre-deposit under section 35FF. The court distinguished between pre-deposits (percentage amounts required for appeal filing) and actual service tax payments, noting that appropriated amounts remain service tax unless modified by appellate orders. Following tribunal's order setting aside demand, the service tax became refundable with interest under section 11BB from tribunal order date. Matter remanded to Assistant Commissioner for refund calculation under correct provisions, rejecting appellant's claim for higher 12% interest rate instead of notified 6% rate. en-us Wed, 12 Mar 2025 00:00:00 +0530 Mon, 17 Mar 2025 07:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767357 CESTAT Delhi held that amounts deposited during investigation and appropriated towards confirmed service tax demand, later set aside by tribunal, constituted service tax refundable under section 11B rather than pre-deposit under section 35FF. The court distinguished between pre-deposits (percentage amounts required for appeal filing) and actual service tax payments, noting that appropriated amounts remain service tax unless modified by appellate orders. Following tribunal's order setting aside demand, the service tax became refundable with interest under section 11BB from tribunal order date. Matter remanded to Assistant Commissioner for refund calculation under correct provisions, rejecting appellant's claim for higher 12% interest rate instead of notified 6% rate. Case-Laws Service Tax Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767357