2013 (10) TMI 1396 - AT - Service Tax

Summary

Issues involved: Stay petitions regarding non-deposit of service tax collected from clients, imposition of penalties, and interest.

Issue 1: Stay petition No. ST/S/10966/2013-DB
- The appellant collected service tax but did not deposit the full amount with the Government authorities.
- Appellant contests penalties and interest, claiming discrepancies in service tax liability calculation.
- Tribunal directs the appellant to deposit the outstanding amount of Rs. 83,00,000 within eight weeks and report compliance.

Issue 2: Stay petition No. ST/S/10967/2013
- Similar to the first case, the appellant collected service tax but did not fully deposit it.
- Confirmed demand of Rs. 1,98,65,936 with only Rs. 1,26,54,278 deposited.
- Tribunal orders the appellant to deposit Rs. 72,00,000 within eight weeks and report compliance by a specified date.

Conclusion:
- The Tribunal allowed the waiver of pre-deposit for the balance amounts subject to compliance.
- Recovery of outstanding amounts stayed until the appeals are disposed of.