2012 (6) TMI 188

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.... for the Respondent. [Order]. -  The appellant has taken Service Tax registration and is discharging the liability. They had requested for provisional assessment which was allowed by the department with effect from April 2005. On the ground that in two months, December 2007 and March 2008, there were short payment of tax and the bank did not pay the interest on such short payment, inter....

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....returns during the period of demand and the details were actually shown therein. 3. The learned DR submitted that for demand of interest, limitation is not applicable and for this purpose, she relied on the decision of the Tribunal in the case of Commissioner of Central Excise, Ghaziabad v. K.L. Concast (P) Ltd. [2007 (209) E.LT. 425 (Tri.-Del.)]. 4. The learned Chartered Accountan....