2021 (4) TMI 640

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....te for the appellant. Ms. Tamnna Alam, Authorised Representative for the respondent. ORDER Heard the parties. 2. The issue involved in this appeal is whether interest on differential amount of service tax due to revision of price of storage charges is payable under Section 75 of the Finance Act, 1994. 3. The appellant had provided the storage facility to M/s. Food Corporation of Ind....

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....e date of payment of service tax under the original invoice and the date of payment of differential service tax under the supplementary invoices. 4. Revenue issued show cause notice dated 21.04.2015 invoking the extended period of limitation demanding interest under Section 75 on the additional amount of service tax, which arose due to revision /price escalation for the period from the date of ....

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....IOL-204-SC-CX-LB, whereby judgement dated 8.5.2019, the Apex Court has held that interest is payable under similar facts and circumstances for the period being the date of original invoice to the date of supplementary invoice. Accordingly, ld. Counsel does not contest the demand on merits. 8. However, he states that there is no allegation of any suppression or mis-conduct or mis-representation,....

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.... and hence, there is no delay in payment of tax. However, the Department has issued the show cause notices relying on the ruling of the Apex Court in the case of SKF India Ltd. (supra). Accordingly, ld. Counsel prays that limitation under the provisions of Service Tax Act during the relevant period was 18 months and accordingly, the demand for the period July, 2012 to March, 2013 is time barred, a....