2011 (9) TMI 444

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.... 2008-2009, the appellant had made payment of Service Tax of GTA services received by them belatedly, but did not pay the interest due as required under the law. Based on audit report, Show Cause Notice was issued on 21.12.09 demanding interest of Rs.42,657/- (Rupees Forty Two Thousands, Six Hundred and Fifty Seven only), which culminated into an order confirming the demand. Penalty of Rs.5,000/- ....

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....re to submit that principle of limitation for demanding principal amount is also applicable for recovery of interest. I have considered the submissions and I find that in this case, undoubtedly, the Show Cause Notice was issued beyond the period of 1 year. There is no indication in the Show Cause Notice that there was suppression or mis-declaration and obviously the appellant was filing returns re....