2013 (5) TMI 732 - HC - Service Tax

Recovery during pendency of stay application - circular No. 967/01/2013-CX, dated 1 January 2013 - Held that - There shall be interim stay of recovery of the amount involved, till the appellate authority disposes of the application for stay. Recovery proceedings thirty days after the filing of an appeal, if no stay is granted, cannot be applied to an assessee who has filed an application for stay, which has remained pending for reasons beyond the control of the assessee.

Summary

The High Court of Andhra Pradesh granted interim stay of recovery of the amount involved until the appellate authority decides on the application for stay. The petitioner must comply with the appellate authority's decision, and the pending writ petition does not excuse the liability.