2022 (12) TMI 465

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.... Ms. Tamanna Alam, Authorised Representative for the respondent ORDER Heard the parties. 2. The issue involved in this appeal is whether the liability of interest under Section 75 survives, once it has been held that there is no demand of service tax for the period 2014-15. 3. Brief facts of the case are that the appellant is engaged in the work of civil construction classifiable under '....

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....taxable turnover for the financial year 2014-15 is nil and hence no tax is payable. 4. It has been further urged by the learned Counsel for the appellant-assessee that Revenue have not filed any appeal against the OIA dated 21.09.2020 (which was filed by the assessee). In view of the categorical finding that no service tax is payable for the financial year 2014-15, no demand can be called for int....