2015 (5) TMI 948

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....Periasami: Revenue filed appeal against the order of the Commissioner (Appeals), wherein the penalty imposed under Section 76 of the Finance Act, 1994, was set aside and directed the lower authority to re-quantify the interest. 2. The Ld. AR reiterates the grounds of appeal. None appears for the respondent. 3. The short issue involved in the present case is that the adjudicating authority....

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....nder:- Sl. No. Amt of taxable value received by TPT Date of receipt of amt specified in (ii) Service Tax payable on the said amt (Rs.) Actual date of payment of ST specified in (iv) by TPT Due date for payment of ST specified in (iv) No. of days by which the payment of tax had been delayed Interest payable by TPT on the delayed payment @15% upto 09.09.2004 and @13% w.e.f 10....

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....layed for payment of service tax for each amount received from August, 2004 to December, 2004 and he has also worked out the number of days of delay which varies from 150 to 28 days and the total interest amount payable was quantified as Rs. 73,369/-. Taking into the above reworking of the interest amount, there is no infirmity in the order of the appellate authority directing the lower authority ....