2005 (2) TMI 1

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....]. - Heard both sides. The appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that the appellant are subsidiary of General Insurance Corporation of India, engaged in the business of general insurance and they are liable to pay service tax in respect of the service provided by them. During the period April, 1997 to March, ....

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....e introduced w.e.f. 1-7-2001 as incorporated under Rule 7 of Central Excise Rules, 2001. The appellant submitted that during the relevant period, Rule 6 of Service Tax Rules does not provide for payment of interest at the time of finalisation of assessment on service tax which was paid less. 4. The revenue relied upon the findings of the Order-in-Appeal. 5. In this case admitted facts are th....