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2013 (10) TMI 736 - CESTAT NEW DELHIInterest u/s 75 - whether the liability to remit tax on the enhanced rate of 4.12% enures in respect of the services rendered after 01-03-2008 or is also leviable at the higher rate where the consideration for services rendered prior to 01-03-2008 is paid to the provider after 01-03-2008 - Held that:- it appropriate to grant waiver pre-deposit and stay all further proceedings pursuant to the adjudication order, on condition that the appellant remits 50% of the service tax assessed and the corresponding interest thereon (excluding however the component penalty imposed under Section 76 of the Act) within 4 weeks from today and report compliance by 12-09-2013. - stay granted partly.
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