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2013 (5) TMI 395 - ANDHRA PRADESH HIGH COURTStay for levy and collection of Service Tax - Circular dated 1.1.2013 - Held that:- After hearing the respective parties and in the context of the current ineffectual functioning of the Tribunal, a fact not disputed by the Revenue, it is appropriate to dispose of the writ petitions directing the respondents not to initiate any coercive measures for recovery of the Central Excise liability or Service Tax liability or interest and penalties, as the case may be, as assessed in the Orders-in-Original or as confirmed in the appeals, as the case may be, pending disposal of the applications filed by the petitioners for waiver of pre-deposit and wherever filed, the applications for stay of the Central Excise or Service Tax, interest and penalties, as the case may be. The liability of the petitioners is confirmed, and, shall be subject to orders to be passed by the Tribunal in the interlocutory applications preferred by the petitioners.
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