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2014 (1) TMI 1001 - CESTAT AHMEDABADDemand of service tax - Service tax collected but not submitted - Held that:- appellant 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 by the appellant and not deposited in the government treasury - Stay denied.
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