2013 (10) TMI 1378

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....echnical) JJ. For the Appellant : Shri Kamaljeet Singh, Advocate For the Respondent : Ms. Ranjana Jha, DR Judgement Per Justice G. Raghuram : The three appeals have been preferred by the appellants against the common order of the Commissioner (Appeals), Chandigarh, dated 28.03.2013.  The appellants had preferred appeals before the Commissioner (Appeals) against three orders-in-....

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....d judgement was reversed by a Full Bench decision of Delhi High Court in Home Solutions Retail Ltd. Vs. Union of India reported in 2011 (21) S.T.R. 109 (Del.).  Appeals against the decision of the Full Bench of the Delhi High Court and a decision of the Bombay High Court, taking a similar view, preferred by recipients of this taxable service, is stated to be pending before the Supreme Court o....

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....ervice tax payable, as on 06.03.2012, on the taxable service referred to in sub clause [referred to in Section 65 (105) (zzzz)] subject to the condition that the amount of service tax along with interest is paid in full within a period of six months from the date on which the Finance Bill is effective; i.e., within six months from 28.05.2013.  Since the entirety of the service tax and the int....