2013 (7) TMI 663

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..... direct the assessee to remit the balance amount of service tax along with interest -the assessee had collected the service tax from their customers and have failed to remit the same - appellant is a repeated offender and the Tribunal had confirmed pre-deposit of huge amounts which the assessee had collected from their customers. Stay application – after submission of duty penalty to be waived an .....

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..... . 3. The learned consultant for the appellant submits that he does not dispute the service tax liability nor the fact that they have collected the service tax from their customers. Nevertheless, he seeks leniency. 4. The learned Additional Commissioner (AR) appearing for the Revenue submits that he appellant is a repeated offender and does not deserve any leniency and, therefore he pleads for .....

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