2016 (11) TMI 583

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....e Kunal, Advocate for appellant Shri. S.R. Nair, EO (AR) for respondent Per: M.V. Ravindran 1. This appeal is directed against Order-in-Original No.68/STC-I/SKS/11-12 dated 27/03/2012 passed by Commissioner of Central Excise & Customs (Appeals), Mumbai. 2. The issue that falls for consideration in this case is regarding the service tax liability on the appellants during the period Apri....

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....anded the interest but refrained from imposing penalty. The appellant assessee is aggrieved by the order of the adjudicating authority in demanding the interest; hence, he is in appeal before us, Revenue has not preferred any appeal against that portion of the order vide which the adjudicating authority has dropped the proposal for penalty. 3. The learned Counsel after drawing our attention to ....

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....ce Act, 2010 mandates for recovery of service tax, interest or penalty or fine or other charges, hence, the demand of interest is correct. He would submit that in the case of Star India Pvt. Ltd. (supra), the issue was little different as the retrospective amendment in the Finance Act, 2002 did not contemplate for demand of interest or penalty. Hence, the Hon'ble Supreme Court took the view accord....

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....irms an appropriate amount of tax liability. 6. As regards the interest, we find that the validating provisions of Section 77 (c) of the Finance Act 2010 reads as under: "c) recovery shall be made of all such amounts of service tax, interest or penalty or fine or other charges which may not have been collected or, as the case may be, would not have been refunded as if the said amendment had ....