Govt Dept Liable for Interest on delayed Service Tax Deposit: CESTAT Allahabad

Head Post Master Vs Commissioner of Central Excise & CGST (CESTAT Allahabad) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, dismissed an appeal filed by the Head Post Master, Etawah, challenging the levy of interest on delayed payment of service tax. The dispute arose from an order of the Commissioner (Appeals), which had upheld recovery of interest under Section 75 of the Finance Act, 1994, while waiving penalties under Sections 78 and 77(2), considering that the appellant was a government department and there was no evidence of fraud, suppression, or delibera...