ORDER H.N. Nagamohan Das, J. 1. Learned Counsel on the both the side submits that in identical matter, this Court in W.P. No. 41125 of 2010 and connected matters vide order dated 15-4-2013 disposed the writ petitions therein with observations as under: 8. In the circumstances, it is reasonable to direct the petitioners to furnish security to the satisfaction of the jurisdictional Commissioner of Service Tax, insofar as the arrears of tax prior to 30th September, 2011 and for the petitioners to await the decision of the Apex Court. 9. In the result, the applications are accordingly ordered. Writ petitioners are disposed of subject to the decision of the Apex Court and reserving liberty to the petitioners to make necessary applications to recall the order and seek directions, if any, pursuant to the decision of the Apex Court. Learned Counsel for the petitioner submits that petitioner is willing to pay the tax for the period prior to 30-9-2011 if reasonable time is granted instead of furnishing bank guarantee. In the facts and circumstances of this case the submission of learned Counsel for the petitioner is reasonable. Accordingly, writ petition is hereby disposed as under: 2. Petitioner is granted time till the end of December 2013 for payment of 50% of the arrears of tax and the balance 50% is to be paid on or before 30-3-2014. Writ petition is hereby disposed of subject to condition of the Apex Court reserving liberty to the petitioner to make necessary application to recall the order and seek direction if any pursuant to the decision of the Apex Court. Ordered accordingly.