2013 (7) TMI 506

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..... x has been collected from the customers, the assessee is bound to deposit the same under Section 11D of the Central Excise Act, 1944 - appellant is directed to deposit entire amount of service tax with interest after adjusting the amount already paid by them within eight weeks from today and report compliance to the original adjudicating authority who shall adjudicate the matter afresh after consi .....

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..... ey have collected the service tax and have made it clear to the customers that if and when the matter is finally decided by the Hon ble Supreme Court, the amount collected by them shall be refunded. Since the amount has been collected only as a deposit, she submits that pre-deposit may be waived. She also submits that the appellant has rented out their place for storage of wheat and peas. Being ag .....

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..... from the customers, the assessee is bound to deposit the same under Section 11D of the Central Excise Act, 1944 and therefore, the request for waiver of pre-deposit cannot be considered at all. Under these circumstances, the appellant is required to deposit the amount collected as service tax with interest after adjusting the amount already paid by them. 5. Since the issue involved is within a n .....

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