https://www.taxtmi.com/caselaws?id=778056 CESTAT affirmed that interest on delayed payment of service tax for April 2009-January 2010 is payable as a statutory liability and the interest demand is sustained. The tribunal also upheld recovery of the late fee under Section 70, finding no merit in the appellant's challenge and that procedural penalty/levy cannot be waived. Reliance on precedent was noted but did not alter the outcome. Appeal dismissed. en-us Wed, 13 Aug 2025 00:00:00 +0530 Wed, 10 Sep 2025 08:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778056 CESTAT affirmed that interest on delayed payment of service tax for April 2009-January 2010 is payable as a statutory liability and the interest demand is sustained. The tribunal also upheld recovery of the late fee under Section 70, finding no merit in the appellant's challenge and that procedural penalty/levy cannot be waived. Reliance on precedent was noted but did not alter the outcome. Appeal dismissed. Case-Laws Service Tax Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778056