2008 (1) TMI 87

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..... ed by the stay, but even before the stay was vacated service tax for this period was paid-date of payment was 18.1.2000 – interest not payable for period of stay – revenue’s appeal allowed - ST/24/2002-Mum. - A/34/2008-WZB/C-I/(CSTB), - Dated:- 3-1-2008 - Ms. Jyoti Balasundaram, Vice President and A.K. Srivastava, Member(T) [Order Per : Jyoti Balasundaram, Vice-President].- 1. The Revenu .....

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..... vacated service tax for this period was paid-date of payment was 18.1.2000. The non payment of service tax was not due to delay on the part of the assessee but only due to their being protected by the High Court order. Hence, the Commissioner (Appeals) has rightly held that the assessees were not liable to interest for the period Jan. to March, 1999. Reliance placed by the Revenue on the jud .....

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