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    <title>2004 (12) TMI 5 - CESTAT (MUMBAI)</title>
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    <description>The High Court of Gujarat clarified that interim relief had been granted, restraining the respondent from implementing provisions for levy of service tax without imposing conditions on interest payment. The court aimed to protect petitioners from adverse consequences due to delayed payment, specifying a deadline. The Commissioner (Appeals) affirmed that since service tax was paid by the deadline, no interest should be charged. The appeal by Revenue was dismissed based on the Commissioner&#039;s ruling aligning with the court&#039;s directions, finding no fault in charging interest for late payment of Service Tax.</description>
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    <pubDate>Thu, 02 Dec 2004 00:00:00 +0530</pubDate>
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      <title>2004 (12) TMI 5 - CESTAT (MUMBAI)</title>
      <link>https://www.taxtmi.com/caselaws?id=228</link>
      <description>The High Court of Gujarat clarified that interim relief had been granted, restraining the respondent from implementing provisions for levy of service tax without imposing conditions on interest payment. The court aimed to protect petitioners from adverse consequences due to delayed payment, specifying a deadline. The Commissioner (Appeals) affirmed that since service tax was paid by the deadline, no interest should be charged. The appeal by Revenue was dismissed based on the Commissioner&#039;s ruling aligning with the court&#039;s directions, finding no fault in charging interest for late payment of Service Tax.</description>
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      <pubDate>Thu, 02 Dec 2004 00:00:00 +0530</pubDate>
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