Interest on delay of Service Tax Refund must be payable from date of deposit till date of payment

Impressive Management Solutions Pvt. Ltd. Vs C.G. & S.T. (CESTAT Chandigarh) Conclusion: Assessee was entitled to claim interest on delayed refund must be payable from the date of deposit till the date of payment. Held: Assessee-company was engaged in providing services namely recovery agents services and was under a bonafide belief that the recovery agents services were not liable to discharge service tax as the same was liable to tax on reverse charge basis. The department undertook an enquiry on the basis of Form 26AS and came to the conclusion that the company had short paid certain am...