12% Interest Allowed as Service Tax Was Paid Under Mistake of Law: CESTAT Kolkata

Advertisement Munna Construction Pvt. Ltd. Vs Commissioner of CGST &Central Excise (CESTAT Kolkata) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, disposed of two appeals through a common order as both involved the same legal issue. In the first appeal, the appellant had paid excess Service Tax during the period 2006-07 to 2011-12. The refund claim was eventually sanctioned along with interest at 6% per annum. In the second appeal, the appellant had deposited an amount during the course of investigation, which was later found to be not payable. That amount was...