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TMI Blog2009 (5) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... llants admitted that they had collected the service tax from their customers, however, they failed to produce any evidence before the adjudicating authority and even before us that the same has been deposited with the revenue. - In respect of interest, we find that the applicant had paid the service tax, which is not related the demand in the present case, after due dates hence, liable for intere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tition is being taken up for hearing today itself. 2. The appellants filed this application for waiver of pre-deposit of amount of service tax of Rs. 93,45,698/- and penalty of an equal amount and interest of Rs. 67,94,198/- (Total comes to Rs. 2,54,85,594.00). The demand was con firmed on the ground that the appellants recovered the service tax from the customer and the same was not deposited w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted which was deposited with the revenue. The adjudicating authority gave a specific finding that no documentary evidence is produced in this regard. Therefore, the demand is rightly made. In respect of demand of interest, the contention is that the service tax was deposited after due date, hence, applicant is liable for interest. 5. We find in this case that the appellants admitted that they ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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