2009 (6) TMI 52

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(Technical) Sh. V.V. Hariharan, JCDR, for the Appellant. Sh. N. Sriprakash, Adv., for the Respondents. [Order per Jyoti Balasundaram, Vice President]. - Brief facts of the case are that the respondent herein is a service provider under the category of 'Advertising Agencies' and registered with the department for payment of service tax. ST-3 returns were assessed vide assessment me....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ention that interest is payable on the tax due for the period during which recovery was stayed by the interim orders of the High Court. On the other hand, ld. Counsel for the respondents draws our attention to the apex Court's judgment in Adoni Ginning Factory Vs. Secretary, ABEB. Hyderabad and Others reported in 1979 4 SCC 560 and endeavours to distinguish the Calcutta Jute Manufacturing Co. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tract.  The decision of the Tribunal in the assessee's own case reported in 2006 (3) STR 671 (SC) to the effect that interest is payable by the assessee for the entire period of delay in payment of service tax during the period when interim stay order is granted by the High Court, in the absence of any specific High Court order for exclusion of the covered in the stay order for the purpos....