2004 (12) TMI 5

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....ne for the appellant. 2. The only issue involved in the present case is charging of interest for late payment of Service Tax. It is seen that the Hon'ble High Court of Gujarat on a petition filed by the appellant has passed order on the impugned application clarifying as under "Having heard the learned Counsel for the parties, we are of the opinion that since by way of interim relief granted....

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....from delay in payment of service tax on account of pending petitions with interim relief in favour of petitioners. In our view, the provisions of section 75 will have to be read in light of the aforesaid interim relief and the final direction and, therefore, it cannot be said that even if the concerned members of the petitioner association had paid up the service tax by 28-2-2001, they had not pai....