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TMI Blog2013 (9) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... y the balance arrears of service tax stayed in terms of the order and that the successful party in the appeal shall be entitled to interest on the amount stayed by the court at such rate as may be directed during the final disposal of the appeal. However, by another order of even date in Home Solutions Retail India Ltd. [2011 (10) TMI 13 - Supreme Court of India], the Apex Court did observe that no coercive steps should be taken against the appellant therein for recovery of - 133 - arrears of service tax due on or before 30th September 2011 - therefore, in effect, the respondent - Revenue must also desist from taking coercive steps in recovering arrears of tax pre 30th September 2011 from the petitioners, while taxes post 30th September 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n so far as the future liability towards service tax with effect from 1st October 2011 is concerned." 3. It is no doubt true that the interim order in M/s. Retailers Association of India, indicates that the appellant therein was directed to deposit 50% of the arrears towards tax within 6 months in 3 equated installments on or before 1st November 2011; 1st January 2012 and 1st March 2012 and for the balance 50% to furnish a solvent surety to the satisfaction of the jurisdictional Commissioner as also file affidavit before the Apex Court within 4 weeks there from, undertaking to pay the balance arrears of service tax stayed in terms of the order and that the successful party in the appeal shall be entitled to interest on the amount stayed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected to pay in the least 25% of the arrears of the tax i.e., upto 30th September 2011 and for the balance 75%, furnish security to the satisfaction of the jurisdictional Commissioner of Service Tax. 7. Per contra, Sri.K.P.Kumar, learned Sr. Counsel for some of the petitioners, submits that this court by an interim order dt. 12/12/2011, directed stay of recovery of arrears of tax due upto 30th September 2011 and therefore that interim order does not call for interference. Learned Sr. Counsel further submits that the necessity to direct the petitioners to pay 25% of the arrears of tax would not arise, having regard to the observation of the Apex Court that the Revenue should not take coercive steps against the assessee for recovery of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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