2008 (9) TMI 121

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....ate, for the Appellant. Shri B.K. Singh, Jt. CDR, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - This stay application is directed for the waiver of pre-deposit of amount of the Service Tax liability and penalty as imposed by the adjudicating authority 2. Heard both sides and perused the records. 3. We find that the applicants in this case were engaged in the activity o....

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....had collected the service tax but not deposited into the Govt. account and they have not pleaded any financial hardship, we are of the view that the applicants have not made a prima facie case for complete waiver of pre-deposit of amount of service tax confirmed and penalty imposed. As such, we direct the applicants to deposit Rs. 20 lakhs within a period of eight weeks from today and report compl....