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2014 (2) TMI 998 - CESTAT NEW DELHIStay application - Demand of service tax - Interest u/s 75 - Penalty u/s 76 - Whether the appellant would be liable to pay interest under Section 75 on the service tax and also penalty under Section 76 of the Finance Act, 1994 for failure to pay the service tax by the due date - Held that:- appellant had not paid the service tax by the due date. In view of this, I am of the view that this is not the case for waiver. The appellant are directed to pay the disputed amount of interest for the period of delay and also pay the entire penalty imposed on them under Section 76 - Stay denied.
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