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2009 (5) TMI 341 - CESTAT, KOLKATADemand was con firmed on the ground that the appellants recovered the service tax from the customer and the same was not deposited with the revenue. The amount of interest was confirmed on the ground that the some other amounts of service tax was deposited after due dates. - appellants admitted that they had collected the service tax from their customers, however, they failed to produce any evidence before the adjudicating authority and even before us that the same has been deposited with the revenue. - In respect of interest, we find that the applicant had paid the service tax, which is not related the demand in the present case, after due dates hence, liable for interest. - we find that the appellants have not made out a prima facie case for total waiver of pre-deposit of service tax and interest – stay granted partly
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