2016 (6) TMI 778

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.... the Appellant : Amresh Jain, Authorized Representative (DR) ORDER Ms. Archana Wadhwa, Judicial Member - Both the appeals filed by the Revenue are being disposed of by a common order as the issue involved is identical. 2. As per facts on record, the respondent is engaged in extraction/mining of coal from surface and entered into agreements with various Goods Transport Agencies (GTA) fo....

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.... "5. I have gone through the grounds of appeal and submissions made in the personal hearing. The demand of service tax has been accepted by the appellant and deposited the same under protest. However they contested the interest ordered to be charged by the Adjudicating Authority. From the series of correspondence the appellant had been making with the CBEC Board on this issue and the existenc....

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.... this case for time barred demand, is legally valid payment. 6. As per Section 75 of the Finance Act 1944 interest on delayed payment of tax is mandatory. It is also to be kept in mind that interest is related to tax and would be payable only when tax itself is payable as upheld by the Hon'ble Supreme Court in the case of M/s Pratibha Processors vs. Union of India reported as 1996 (88....

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....tory Circular dated 12/11/2007 as also on the fact that the assessee is a Public Sector Undertaking and as such no malafide can be attributed to them. We have seen the said Circular relied upon by the Commissioner (Appeals). Admittedly the said Circular clarifies the assessee's responsibility to pay service tax in respect of GTA services availed in the mining area for the purpose of transporti....