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TMI Blog2016 (11) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... interest was deposited as per the direction of the Tribunal in stay order No. S/1344/13/CSTB/C-I dated 24.09.2013. I find strong force in the contention raised by the learned Counsel that the issue is covered by the provisions to Section 73(3) of the Finance Act, 1994 as the demand is within the limitation. Accordingly, the service tax liability and interest thereof as confirmed by the lower autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upply Agency Services to M/s Manikgarh Cement, is correct or otherwise. 4. The learned Counsel submits that the appellant had paid the service tax liability and part of interest thereof before the issuance of show-cause notice. After sometime, balance of interest was deposited as per the direction of the Tribunal. The reason put forth by appellant for non discharge of service tax is that they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the direction of the Tribunal in stay order No. S/1344/13/CSTB/C-I dated 24.09.2013. I find strong force in the contention raised by the learned Counsel that the issue is covered by the provisions to Section 73(3) of the Finance Act, 1994 as the demand is within the limitation. Since the issue, as correctly pointed out by the learned Counsel, was considered by the Tribunal in the case of Hajaril ..... X X X X Extracts X X X X X X X X Extracts X X X X
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