1998 (12) TMI 2

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....service tax under the provisions of Section 73(a) of the Finance Act 1994 and has also confirmed the interest accrued on the above amount under Section 75 of the Act, till the date of its payment. 2. The learned SDR, Shri A.K. Agarwal raised a preliminary objection to the maintainability of the appeal before the Tribunal, referring to the language of Section 86(1) of the Finance Act which provide....