2014 (2) TMI 998

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..... 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. - Appeal No. 840-842 of 2012 (SM) - Stay Order No. 55364-55366/2013 - Dated:- 11-1-2013 - Shri Rakesh Kumar, J. For th .....

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..... dered the submissions of the learned DR. 4. Prima facie, I find that the dispute in this case is as to 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. There is no dispute that the appellant had not paid the service tax by the due date. In view o .....

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