2010 (7) TMI 1107

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..... Heard both sides. 2. For the reason stated below, the requirement of predeposit is waived and the appeal itself is taken up for hearing and disposal with the consent of both sides. 3. The appellants are not contesting the liability to pay the service tax amount, but they are contesting the interest demand. The lower appellate authority has recorded in his finding that while dismissing the wr .....

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..... ions of the statute within a period of 60 (sixty) days from date, no penal action against them shall be taken. It is also made clear that the petitioners shall be entitled to raise supplementary bills on their clients, if they have not already realized service tax. This Court should not, however, be understood by this laxity granted to the petitioners to have condoned any of the lapses on the part .....

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