2016 (6) TMI 778

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....ized 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) for transportation of coal by road from the fa....

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.... 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 existence of the genuine doubt and the doubt/confusion acknowle....

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....ment. 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) E.L.T. 12 (S.C.) refers. As per the discussion above major p....

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....ee 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 transporting the mine product from the face of the mining area to the other ....