2013 (11) TMI 455

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....ner (A.R.) JUDGEMENT Per: M.V. Ravindran; When this Stay Petition was called, we find that the Service Tax liability has been fastened on the appellant by the adjudicating authority holding that the appellant is liable to pay the Service Tax on the entire amount of contract executed by them, under the category of Construction services. 2. Ld. Counsel submits that the appellant has rais....

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....After hearing both sides for some time on the Stay Petition, we are of the considered view and also concerned with the attitude of the assessee in appeal before us, in as much as, despite having collected the amount of Service Tax from their clients after billing the same, they have chosen not to deposit the amount of Service Tax with the Government of India. In our view, the issue in this matter ....

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....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 approximately Rs.2.25 Crores, we direct the appellant to deposit an amount of Rs.2.25 Crores (Rupees Two Crores and Twenty Five lakh....