T. Anjaneyulu, Member (J) - (1.)HEARD both sides.
(2.)THE appellants herein have totally paid a sum of Rs. 1,28,489/ - as demanded by the Department towards Service Tax. The Commissioner of Customs and Central Excise (Appeals) has confirmed the order of the adjudicating authority in recovery of interest amount for late payment of the Service Tax. The contention of the appellants is that they are liable to pay Service Tax in view of the amendment of the provisions to Sections 68 and 71 of the Finance Act, 2000. The interest confirmed is meagre amount in these appeals. The liability of payment of Service Tax is debatable one; as such, it can be probed at the time of disposal of the appeals.
(3.)STAY is granted, as desired, without further pre -deposit amount. Accordingly, all the stay applications are allowed. List the appeals in their turn.