TMI Blog2013 (10) TMI 1378X X X X Extracts X X X X X X X X Extracts X X X X ..... : Ms. Ranjana Jha, DR Judgement Per Justice G. Raghuram : The three appeals have been preferred by the appellants against the common order of the Commissioner (Appeals), Chandigarh, dated 28.03.2013. The appellants had preferred appeals before the Commissioner (Appeals) against three orders-in-original dated 31.03.2011, 18.03.2011 and 18.03.2011 passed by D.C.E. S.T., Phagwara. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eported in 2011 (21) S.T.R. 109 (Del.). Appeals against the decision of the Full Bench of the Delhi High Court and a decision of the Bombay High Court, taking a similar view, preferred by recipients of this taxable service, is stated to be pending before the Supreme Court of India. 3.The entirety of the service tax assessed by the adjudication orders and the component of interest thereon as as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndition that the amount of service tax along with interest is paid in full within a period of six months from the date on which the Finance Bill is effective; i.e., within six months from 28.05.2013. Since the entirety of the service tax and the interest thereon, as assessed by the adjudicating authority has been remitted in 2011 itself, in terms of the legislative mandate of Section 80(2) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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