2014 (1) TMI 1001

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....avindran; When this stay petition was called out, we find that the stay petitions are filed for the waiver of pre-deposit of the service tax liability confirmed, interest thereof and penalties under various sections on the main appellant as well as individual penalties on the two employees of the company. 2. Heard both sides and perused the records. 3. It transpires from the record that t....

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....M/s. Cops Protections Pvt. Ltd. had in fact collected the amount of service tax liability which they have indicated on the invoices from their clients. In our view, it becomes appellant bounded duty to deposit such 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 ....