2012 (6) TMI 188

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....p;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, interest has been demanded in the impugned orde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 Accountant for the appellant relied upon the decision in ....