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TMI Blog2014 (1) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... amounts which have been collected as service tax from their clients in the government treasury. We do not find any reason for granting a waiver of pre-deposit of such amounts collected by the appellant and not deposited in the government treasury - Stay denied. - Appeal No.ST/504 506/12 - - - Dated:- 2-5-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant: Shri Dhaval S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has deposited an amount of Rs.1,52,000/- during the pendency of the appeal. It is his submission that the appellants various claims were not considered by the lower authorities while passing the impugned order and also that in the service tax matter, personal penalties have been imposed on the directors under a provisions which does not apply for imposition of penalties on the directors. 4. Af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompliance, on 11.07.13 will place the file before the bench for further orders. 5. As regards the penalties imposed on the individuals, we find the provisions invoked by the lower authorities for imposition of penalties, may not be applicable. Hence they have made out a prima facie case for the waiver of pre-deposit of the amounts of penalties involved. Now we address to the argument raised by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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