{"id":33561,"date":"2005-05-10T00:00:00","date_gmt":"2005-05-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/parimala-subramanian-vs-commissioner-of-central-excise-on-10-may-2005"},"modified":"2018-07-15T01:26:56","modified_gmt":"2018-07-14T19:56:56","slug":"parimala-subramanian-vs-commissioner-of-central-excise-on-10-may-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/parimala-subramanian-vs-commissioner-of-central-excise-on-10-may-2005","title":{"rendered":"Parimala Subramanian vs Commissioner Of Central Excise on 10 May, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Tamil Nadu<\/div>\n<div class=\"doc_title\">Parimala Subramanian vs Commissioner Of Central Excise on 10 May, 2005<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2005 (187) ELT 242 Tri Chennai, 2006 3 S T R 685<\/div>\n<div class=\"doc_bench\">Bench: P Chacko<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>P.G. Chacko, Member (J)<\/p>\n<p>1. This appeal is against demand of 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.\n<\/p>\n<p>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 stay order of the High Court in favour of the appellant. It is submitted by ld. DR that, though the High Court had granted stay of recovery of Service Tax in the Writ Petition filed by the Mandap-keepers Association, the case was ultimately decided by the court in favour of the Revenue. The date on which the Writ petition was dismissed by the High Court is not discernible from the records, nor is the DR aware of it. However, it appears, the Service Tax for this period of dispute was paid by the appellant some time after the Writ Petition was dismissed by the High Court. Under Section 76 of the Finance Act, 1994, the appellant was liable to pay interest at the prescribed rate on defaulted Service Tax. However, they had no liability to pay such interest during the period of operation of the High Court&#8217;s stay order. The liability became operative only from the date on which the Writ Petition of the appellant&#8217;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 by the original authority on this basis, whereupon the appellant shall pay up the amount. In this connection, it is further directed that the appellant shall make the payment in terms of the demand notice which may be issued by the Department after the above quantification of interest. The appeal is disposed off in these terms.\n<\/p>\n<p>(Dictated and pronounced in open Court).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Tamil Nadu Parimala Subramanian vs Commissioner Of Central Excise on 10 May, 2005 Equivalent citations: 2005 (187) ELT 242 Tri Chennai, 2006 3 S T R 685 Bench: P Chacko ORDER P.G. Chacko, Member (J) 1. This appeal is against demand of interest (Rs. 6,199\/-) on Service Tax for [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-33561","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Parimala Subramanian vs Commissioner Of Central Excise on 10 May, 2005 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/parimala-subramanian-vs-commissioner-of-central-excise-on-10-may-2005\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Parimala Subramanian vs Commissioner Of Central Excise on 10 May, 2005 - Free Judgements of Supreme Court &amp; 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