2008 (9) TMI 121

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..... applicants have not made a prima facie case for complete waiver of pre-deposit of amount of service tax confirmed and penalty imposed – stay cannot be granted - ST/146/2008 - S/575/2008-WZB/C-II/(CSTB)/Mum, - Dated:- 29-9-2008 - S/Shri M.V. Ravindran, Member (J) and K.K. Agarwal, Member (T) Shri A. Sheerazi, Advocate, for the Appellant. Shri B.K. Singh, Jt. CDR, for the Respondent. .....

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..... g the service tax was due to financial difficulty. We find that the applicant has not given any justifiable reason for not depositing the amount of service tax collected by them from their customers. The applicants have deposited Rs. 54,63,548/- during the course of investigation. 4. Considering the facts that the applicant had collected the service tax but not deposited into the Govt. account .....

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