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2013 (10) TMI 1267 - CESTAT BANGALOREFinancial difficulty in paying service tax dues - appellants are not disputing the service tax liability at all and she says that the appellants have not paid the amount on the ground that they are facing financial difficulties because M/s. Kingfisher Airlines have not paid their dues amounting to more than Rs.3 crores - Held that:- the service tax collected from other clients have been utilized to tide over the financial crisis arising as a result of non-payment of service charges by one of the clients. Under these circumstances, appellants cannot be said to have made out any case whatsoever for waiver of pre-deposit. Nevertheless, having regard to the difficulties pleaded, we consider it sufficient if the appellant deposits the entire amount of service tax with interest for the purpose of hearing the appeal which is the least they should do. - stay granted in respect to penalty only.
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