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

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