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2013 (12) TMI 1018 - CESTAT MUMBAIWaiver of pre-deposit of interest - Demand of interest on the amount of service tax - Held that:- applicants received certain amount from the flat owners during the year 2006-08 on the ground that in case there is any tax liability the same is to be paid from the security received from the flat owners. Service tax on the amount received by the applicant was paid in the year 2011. In these circumstances, we find that the applicants retained the amount in question received as deposit during 2006-08 till 2011 and earned interest on such amount - even after the Board's clarification in the year 2009 the applicants retained the amount and not returned the same to the flat owners - applicant had not made out a case for waiver of pre-deposit - Stay denied.
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