CESTAT Sets Aside Penalty and Interest on Delayed Service Tax Payment for Lack of Fraud and Time-Barred Claim [Read Order]

The tribunal held the interest demand invalid, citing the Gujarat High Court's ruling in GNFC Limited, which stated that interest on time-barred demands was not sustainable
By Sneha Sukumaran Mullakkal - On March 24, 2025 6:50 pm - 3 mins read
CESTAT - CESTAT Sets Aside Penalty - Penalty - Interest on Delayed Service Tax Payment - Service Tax Payment - Service Tax - taxscan

The Ahmedabad Bench of Customs,Excise and Service Tax Appellate Tribunal(CESTAT) set aside the penalty and interest demand on delayed service tax payment, citing lack of fraud and a time-barred claim. Krupa Engineering and Co,appellant-assessee,supplied manpower and tangible goods. During the audit of its financial records for 2005-06, 2006-07, and 2007-08, the department found that it…

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