2017 (11) TMI 1252

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....nt for the Respondent: Mr. Ranjan Khanna, D.R. ORDER Per: B. Ravichandran The appeal is directed against impugned order dated 17.12.2013 of Commissioner (Appeals), LTU, New Delhi. 2. The appellants are engaged in providing insurance service. They were registered with the Department and they were discharging Service Tax. They were also liable to pay Service Tax on reverse charge basis. During....

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....and interest should not have been dropped. In the meantime the appellant filed appeal against finalization of provisional assessment, which was decided by first appellate authority vide order dated 13.12.2012. It was held that adjustment has already been approved. 3. The appellant filed a refund claim for Rs. 1,74,18,244/-, which is found to be excess paid and affirmed as such in the original ord....

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....of Commissioner dropping demand for interest and penalty has also been decided by the Tribunal vide Final order No.50838/2017 dated 09.02.2017. The appeal of the Department was dismissed. Hence, the impugned order is not tenable and the refund sanctioned by the original authority is legal and proper. 6. The ld. AR reiterated the findings recorded in the impugned order. 7. We have heard both side....