Service Tax Interest Demand Barred by Limitation; Appellants Genuinely Believed No Liability u/s 80, Finance Act 1994.

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....Demand of Interest - the Referral Bench itself extended the benefit of Section 80 of Finance Act, 1994 holding that the appellants were under bonafide belief that they were not liable to pay service tax as they have deposited service tax on monthly basis. - the demand of interest is barred by limitation.....