2025 (7) TMI 1897

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.... For the Respondent : Shri Kuldeep Rawat, Authorized Representative. ORDER ASHOK JINDAL A common issue involved in both the appeals, therefore, both the appeals are disposed of by a common order. 2. The facts of the case are that the appellant are registered for service provider under the category of 'Rent-a-Cab' registered in Hotel and Accommodation Service in guest house, club, tour opera....

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....nterest confirmed by way of the impugned order on the ground of limitation. 4. It is the contention of the learned counsel for the appellant that the appellant were filing the returns and the same were in the knowledge of the Revenue and on the basis of service tax returns, it was deducted that they paid service tax late, therefore, demand could have been raised within 18 months of filing to the ....

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....ow vs. Kanhai Ram Thekedar reported in 2005 (185) ELT 3 (S.C.) to say that the liability of interest accrues automatically. Seperate notice is not required for recovery of it. 7. Heard the parties and considered the submissions. 8. The reliance placed by the learned AR in the decision of Kanhai Ram Thekedar (supra) is on the basis that interest is automatically and no show cause notice is requir....