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

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 also refunded wi...