Assessees entitled to interest on service tax deposits during litigation from deposit to refund date if appeal succeeds.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Entitlement to Interest on the amount of deposit, pending litigation, from the date of deposit till the date of actual refund - such amount deposited during investigation and /or pending litigation is ipso facto pre-deposit and interest is payable on such amount to the assessee being successful in appeal, from the date of deposit till the date of refund. - AT....
TaxTMI