2005 (5) TMI 369

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f interest (Rs. 6,199/-) on Service Tax for the period of default of tax. No representation for the appellant despite notice. I have examined the grounds of appeal and heard ld. DR. 2. The ground raised by the appellant against the demand of interest is that, in a Writ petition filed in the Madras High Court by Mandap-keepers Association (of which the appellant is also a member), there was a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... High Court's stay order. The liability became operative only from the date on which the Writ Petition of the appellant's Association was dismissed by the court. Hence it is held that the appellant is liable to pay interest on the defaulted Service Tax from the date on which the Writ petition was dismissed by the High Court to the date of payment of tax. The amount of interest shall be quantified ....