2013 (8) TMI 87

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.... the Appellant : Shri Jigar Shah, Advocate For the Respondent : Shri P.N. Sarvaiya, A.R. ORDER Per: Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of an amount of Rs. 3,00,750/-, interest thereof and penalties under various sections imposed by the adjudicating authority and upheld by the first appellate authority. 2. Learned counsel appearing on behal....

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....Pvt. Limited vs. UOI - 2013 (29) STR 9 (Del.). 3. Learned departmental representative, on the other hand would submit that appellant has collected these charges from their clients and has not paid the service tax liability which is very clearly recorded in Para-12 of the impugned order. 4. On careful consideration of the submissions made by both sides and perusal of the records, we find that....