2016 (5) TMI 943

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....the Government. After enquiry with the officers of the appellant, proceedings were initiated against them which resulted in the original order dated 18/2/2015. The Original Authority confirmed a demand of Rs. 9,50,246/- which was collected as a service tax by the appellant during 2010-2011. The Original Authority confirmed the demand under Section 73A (2) of the Finance Act, 1994. Since, the amount has already been paid by the appellant the same was appropriated. The Original Authority ordered for recovery of interest on the above-mentioned amount in terms of Section 73B of the Finance Act, 1994. He imposed a penalty of Rs. 10,000/- under Section 77 (2) of the Finance Act, 1994. On appeal, the Commissioner (Appeals) vide his impugned order ....

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....y confirmed the demand of service tax which was collected un-authorizedly by the appellant. The interest liability will arise because an order has been issued under Section 73A (4) of the Finance Act, 1994. Such order of determination of liability will automatically attract interest in terms of Section 73B. The appellant who collected the service tax which was not due should have deposited the amount forthwith to the credit of the Government. Failure to do so will attract interest as well as penalty. 4. Heard both the sides and examined the appeal records. The admitted facts of the case are that during the year 2010-2011 the appellant collected service tax from the transporters when no service tax is payable to the Government in view of ....