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    <title>2008 (1) TMI 87 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision, dismissing the Revenue&#039;s appeal regarding liability for interest on delayed payment of Service Tax. The Tribunal agreed that the assessee was not liable for interest for the period Jan. to March, 1999, due to a High Court stay order. The Tribunal found that the assessee&#039;s non-payment during that period was not a delay but compliance with the court order, rejecting the Revenue&#039;s arguments based on a Bombay High Court judgment. Consequently, the Tribunal upheld the Commissioner&#039;s order and dismissed the Revenue&#039;s appeal.</description>
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    <pubDate>Thu, 03 Jan 2008 00:00:00 +0530</pubDate>
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      <title>2008 (1) TMI 87 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=4009</link>
      <description>The Tribunal upheld the Commissioner&#039;s decision, dismissing the Revenue&#039;s appeal regarding liability for interest on delayed payment of Service Tax. The Tribunal agreed that the assessee was not liable for interest for the period Jan. to March, 1999, due to a High Court stay order. The Tribunal found that the assessee&#039;s non-payment during that period was not a delay but compliance with the court order, rejecting the Revenue&#039;s arguments based on a Bombay High Court judgment. Consequently, the Tribunal upheld the Commissioner&#039;s order and dismissed the Revenue&#039;s appeal.</description>
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      <pubDate>Thu, 03 Jan 2008 00:00:00 +0530</pubDate>
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