Interest Demand Set Aside Due to Applicability of Section 73 Limitation Period: CESTAT Mumbai

Secure Hospitality & Insurance Service Pvt Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Mumbai) The CESTAT Mumbai examined an appeal concerning the demand of interest under Section 75 of the Finance Act, 1994 for delayed payment of service tax. The appellant, engaged in providing cleaning and manpower services, had delayed payment of service tax on certain occasions due to slowdown in the industry and delayed receipt of payments from clients. However, it had regularly filed ST-3 returns, and there was no dispute regarding such filings. During audit, the department noticed dela...