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    <title>2005 (4) TMI 343 - CESTAT, MUMBAI</title>
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    <description>The Tribunal held that interest on Service tax was payable for the entire period of delay, including the period covered by the stay order, as there was no specific directive to exclude the stay period for calculating the delay. The Commissioner&#039;s decision in favor of the respondents was set aside, and the Revenue&#039;s appeals were allowed. The case clarified the liability for interest payment during a stay order period, emphasizing the absence of a specific waiver from the High Court regarding interest payment during the stay.</description>
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      <description>The Tribunal held that interest on Service tax was payable for the entire period of delay, including the period covered by the stay order, as there was no specific directive to exclude the stay period for calculating the delay. The Commissioner&#039;s decision in favor of the respondents was set aside, and the Revenue&#039;s appeals were allowed. The case clarified the liability for interest payment during a stay order period, emphasizing the absence of a specific waiver from the High Court regarding interest payment during the stay.</description>
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      <pubDate>Fri, 15 Apr 2005 00:00:00 +0530</pubDate>
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