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    <title>2014 (11) TMI 25 - ORISSA HIGH COURT</title>
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    <description>Pending appeals and stay petitions against interest demand on delayed payment of admitted service tax, the HC granted interim protection against coercive recovery. The Court balanced the assessee&#039;s pending challenge and prior substantial deposits against the revenue&#039;s interest by directing payment of the admitted balance in two instalments. Coercive action was restrained until disposal of the stay petition or appeal, whichever occurred first, while the maintainability and merits of the appeals were left open.</description>
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      <link>https://www.taxtmi.com/caselaws?id=252708</link>
      <description>Pending appeals and stay petitions against interest demand on delayed payment of admitted service tax, the HC granted interim protection against coercive recovery. The Court balanced the assessee&#039;s pending challenge and prior substantial deposits against the revenue&#039;s interest by directing payment of the admitted balance in two instalments. Coercive action was restrained until disposal of the stay petition or appeal, whichever occurred first, while the maintainability and merits of the appeals were left open.</description>
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