Appellant Not Liable for Interest u/s 75 of Finance Act 1994; Demand for Penalty Set Aside.

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....Whether the Appellant is liable to pay interest under Section 75 of the Finance Act, 1994? - The Appellant prior to the issue of show cause notice, on being pointed by the audit, did not dispute and paid the service tax. - No case of mis-conduct is made out against the Appellant - Demand of Interest and penalty set aside.....