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2013 (9) TMI 789 - HC - Service TaxDemand - Tender service tax - Interim orders in referred case - Held that:- It is no doubt true that the interim order in M/s. Retailers Association of India [2011 (10) TMI 12 - Supreme Court of India], indicates that the appellant therein was directed to deposit 50% of the arrears towards tax within 6 months in 3 equated installments on or before 1st November 2011; 1st January 2012 and 1st March 2012 and for the balance 50% to furnish a solvent surety to the satisfaction of the jurisdictional Commissioner as also file affidavit before the Apex Court within 4 weeks there from, undertaking to pay the balance arrears of service tax stayed in terms of the order and that the successful party in the appeal shall be entitled to interest on the amount stayed by the court at such rate as may be directed during the final disposal of the appeal. However, by another order of even date in Home Solutions Retail India Ltd. [2011 (10) TMI 13 - Supreme Court of India], the Apex Court did observe that no coercive steps should be taken against the appellant therein for recovery of - 133 - arrears of service tax due on or before 30th September 2011 - therefore, in effect, the respondent - Revenue must also desist from taking coercive steps in recovering arrears of tax pre 30th September 2011 from the petitioners, while taxes post 30th September 2011, are liable to be paid - Decided partly in favour of assessee.
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