2013 (9) TMI 789

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....thana A. Gangal and N.R. Bhaskar. ORDER:- Revenue has preferred applications for a direction to the writ petitioners - assessee to pay and tender service tax amount due by them in terms of the interim - 131 - order Retailers Association of India v. Union of India C.A.No. 8390/11, of the Apex Court. 2. Although no objections are filed to the applications, nevertheless, learned Sr. Counsel ....

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....x under Sub-clause (zzzz) of Clause 105 of Sec.65 r/w Sec. 66 of the Finance Act, 1994 (as - 132 - amended) in so far as the future liability towards service tax with effect from 1st October 2011 is concerned." 3. It is no doubt true that the interim order in M/s. Retailers Association of India, indicates that the appellant therein was directed to deposit 50% of the arrears towards tax within 6....

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..... 4. There is considerable force in the submission of Sri.K.P.Kumar, learned Sr. Counsel for some of the petitioners, that the Apex Court having observed no coercive steps should be taken against the appellant for recovery of arrears of service tax due on or before 30th September 2011, the same would enure to the benefit of the petitioners and therefore, in effect, the respondent - Revenue must....

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....arrears of the tax i.e., upto 30th September 2011 and for the balance 75%, furnish security to the satisfaction of the jurisdictional Commissioner of Service Tax. 7. Per contra, Sri.K.P.Kumar, learned Sr. Counsel for some of the petitioners, submits that this court by an interim order dt. 12/12/2011, directed stay of recovery of arrears of tax due upto 30th September 2011 and therefore that int....