2017 (10) TMI 1442

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....s : Mr : D. Halder, Assistant Commissioner (AR) ORDER P.K. Choudhary, Member (J) 1. This appeal has been filed by the appellant against the Order-in-Appeal No. 2/ST/HAL/2017, dated 27-1-2017 passed by Commr. of Central Excise (Appeals), Kolkata. 2. Briefly stated the facts of the case are that the appellant was registered with the Service Tax Authorities for providing services like, "BAS". It ....

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....ommissioner (Appeals) observed that the service tax was actually paid on 14-6-2011. The interest was paid on 18-4-2013. The Commissioner (Appeals) observed that there is a long delay in payment of interest and therefore, Section 78 may be invoked. I am unable to accept the findings of the Commissioner (Appeals) for the reason that the delay in payment of interest cannot be construed as suppression....