2013 (12) TMI 97

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..... this Tribunal. The interest will be payable only if it is held that Service Tax is payable on these services and the same is yet to be decided - There is a prima facie case for complete waiver of pre-deposit of interest in favour of the applicant. The pre-deposit of interest is waived and its recovery is stayed during pendency of the appeal - Stay granted. - ST/412-413/2010 - Stay Order No. S/134 .....

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..... ervice and insurance services on account of an audit objection. The contention is that since the amount of Cenvat credit itself is under challenge, the interest is not chargeable at this stage. 4. Learned JDR appearing for the department brought to my notice that provisions of Section 35B of the Central Excise Act has not been made applicable to Service Tax. The contention of the learned JDR .....

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