APR PACKAGING LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) HEARD both sides. The issue relates to demand of interest on delayed payment of service tax on Clearing and Forwarding Agents. The appellants have taken the following grounds in their Memorandum of Appeal:

(2.) BECAUSE while passing the impugned order the Assessing Authority as well as the Appellate Authority overlooked and did not consider that no amount of service tax was payable by the appellant.

(3.) BECAUSE while passing the impugned order the learned authorities failed to consider that the application for refund by the appellant is still pending and without disposing off, it was not appropriate for the authorities to pass any order for recovery of interest or penalty.