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2014 (2) TMI 864
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....aman And T. S. Sivagnanam,JJ. For the Appellant : Mrs. T. V. Muthu Abirami For the Respondents : Mr. V. Sundareswaran Standing Counsel for R2 & R3 JUDGMENT (Judgment of the Court was delivered by T. S. Sivagnanam,J.) These Civil Miscellaneous Appeals are directed against the Miscellaneous order dated 05.08.2013 and final order dated 13.11.2013 dismissing the appeals on the ground th....
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....ted by the Department, the assessee paid a portion of service tax and subsequently, before the issuance of show cause notice the remaining amount has been paid. Taking into consideration that the entire amount of service tax has been paid, the assessee was directed to pre-deposit a sum of Rs.25.00 lakhs towards penalty and the entire interest within a period of eight weeks and report compliance on....
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.... in page 19 of the typed set of papers. In respect of show cause notice dated 06.04.2011 in Show Cause Notice No.141 of 2011, a demand of interest is Rs.14,97,379/-. Since interest being an automatic levy, the assessee is bound to pay the entire interest demanded. Therefore, to that extent, the order passed by the Tribunal is confirmed. 6. As regards the levy of penalty, it is seen that the ass....