https://www.taxtmi.com/caselaws?id=467313 Interest on delayed service tax remittance was found unsustainable where the tax was paid after receipt of consideration from the client and one portion had already been paid before the show cause notice. The liability arose because service tax had not been charged initially and payment depended on client disbursement, while the exemption circular applicable to CISF security services was also considered. On these facts, the delay in remittance was not treated as justifying confirmation of interest, and the demand was set aside in favour of the assessee. en-us Fri, 24 Nov 2023 00:00:00 +0530 Sat, 14 Mar 2026 00:25:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467313 Interest on delayed service tax remittance was found unsustainable where the tax was paid after receipt of consideration from the client and one portion had already been paid before the show cause notice. The liability arose because service tax had not been charged initially and payment depended on client disbursement, while the exemption circular applicable to CISF security services was also considered. On these facts, the delay in remittance was not treated as justifying confirmation of interest, and the demand was set aside in favour of the assessee. Case-Laws Service Tax Fri, 24 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467313