Appeal on interest on the differential amount of service tax under Section 75 of the Finance Act, 1994.

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Last updated: 01 May 2021
Quick Summary
This case concerns interest on the differential service tax amount arising from revised storage charges. The appellant, Central Warehousing Corporation, paid service tax on supplementary invoices issued due to price escalation. While acknowledging the tax payment, the Revenue demanded interest under Section 75 of the Finance Act, 1994. The Tribunal ruled that the demand for interest for the period July 2012 to March 2013 was time-barred due to the show cause notice being issued after the limitation period. However, interest for the remaining period was confirmed based on Supreme Court rulings.

Court :
CESTAT New Delhi

Brief :
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.

Citation :
Service Tax Appeal No.50136 of 2017 (SM)

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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