https://www.taxtmi.com/caselaws?id=779325 CESTAT Chennai (AT) upheld the service tax demand and held interest under Section 75 is automatically payable for delayed payment, requiring the appellant to pay appropriate interest despite prior payment of tax. The Tribunal set aside the penalty under Section 78(1) and held invocation of the extended period unjustified, finding no willful suppression or malafide conduct and noting bona fide reliance on then-prevailing decisions and revised returns filed pre-order. The appeal was allowed in part: tax demand and interest sustained; penalty and extended-period invocation quashed. en-us Tue, 30 Sep 2025 00:00:00 +0530 Sat, 04 Oct 2025 08:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779325 CESTAT Chennai (AT) upheld the service tax demand and held interest under Section 75 is automatically payable for delayed payment, requiring the appellant to pay appropriate interest despite prior payment of tax. The Tribunal set aside the penalty under Section 78(1) and held invocation of the extended period unjustified, finding no willful suppression or malafide conduct and noting bona fide reliance on then-prevailing decisions and revised returns filed pre-order. The appeal was allowed in part: tax demand and interest sustained; penalty and extended-period invocation quashed. Case-Laws Service Tax Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779325