9911796707
TMI Blog2013 (11) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... mount which has been collected. In our view, even if there is any financial hardship/difficulty, any amount collected by an assessee as Service Tax liability from his customers, needs to be deposited at the correct time with the Government of India. Keeping in mind that the appellant has deposited an amount of Rs.25.56 lakhs and the amount of Service Tax liability which has been collected comes to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efence, which were not considered by the lower authorities while coming to a conclusion of fixing of Service Tax liability, there is no relief granted as to the claim made by the assessee as regards the inclusive value of the contract, and CENVAT Credit available to the appellant on the inputs consumed by them. 3. Ld. Departmental Representative, on the other hand, would submit that the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red on merits only when they deposit the entire amount which has been collected by them as Service Tax liability. On a specific query from the Bench, ld.Counsel submits that they had, in fact, collected the amount as shown in the invoices, but has not deposited the same with the Government authorities. It is his submission that they may be given some time to deposit this amount on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a period of eight weeks from today and report compliance on 03.09.2013 before Deputy Registrar. Deputy Registrar, on ascertaining such compliance, will put up the file before the Bench on 10.09.2013 for passing an appropriate order. Subject to such compliance being reported, the application for waiver of pre-deposit of balance amounts involved is allowed and recovery thereof stayed till the dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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