https://www.taxtmi.com/caselaws?id=787130 Where service tax was short-paid on cum-tax receipts, the Tribunal held that interest had to be computed under the delayed-payment notifications applicable under section 75 of the Finance Act, 1994, not at the higher rate applied below, because the matter was not one of collection and remittance under section 73A. As the assessee had already paid the principal tax, part interest, and reduced penalty within the statutory framework, the balance interest demand was unsustainable. For the same reason, the further penalties under sections 78 and 77(2) could not be maintained. The impugned order was set aside and full relief granted. en-us Wed, 25 Feb 2026 00:00:00 +0530 Fri, 27 Feb 2026 08:36:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787130 Where service tax was short-paid on cum-tax receipts, the Tribunal held that interest had to be computed under the delayed-payment notifications applicable under section 75 of the Finance Act, 1994, not at the higher rate applied below, because the matter was not one of collection and remittance under section 73A. As the assessee had already paid the principal tax, part interest, and reduced penalty within the statutory framework, the balance interest demand was unsustainable. For the same reason, the further penalties under sections 78 and 77(2) could not be maintained. The impugned order was set aside and full relief granted. Case-Laws Service Tax Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787130