TMI Blog2013 (10) TMI 1267X X X X Extracts X X X X X X X X Extracts X X X X ..... id their dues amounting to more than Rs.3 crores - Held that:- the service tax collected from other clients have been utilized to tide over the financial crisis arising as a result of non-payment of service charges by one of the clients. Under these circumstances, appellants cannot be said to have made out any case whatsoever for waiver of pre-deposit. Nevertheless, having regard to the difficulti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjournment. 2. Heard the learned AR, who submits that the appellants are not disputing the service tax liability at all and she says that the appellants have not paid the amount on the ground that they are facing financial difficulties because M/s. Kingfisher Airlines have not paid their dues amounting to more than Rs.3 crores. She submits that this is not a valid ground for not depositing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.3 crores was due from M/s. Kingfisher Airlines alone. According to the appellants this created financial difficulties for the appellants as they had to pay EMI for the vehicle loans, salaries for drivers and other staff and because of these difficulties they could not pay the service tax amount. They are not denying the fact that appellant did not have to pay the service tax in respect of amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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