  The boundary energy - momentum tensors for a static observer in the
conformally flat Rindler geometry are considered. We found the surface energy
is positive far form the Planck world but the transversal pressures are
negative. The kinematical parameters associated to a nongeodesic congruence of
static observers are computed. The entropy $S$ corresponding to the degrees of
freedom on the two surface of constant $\rho$ and $t$ equals the horizon
entropy of a black hole with a time dependent mass and the Padmanabhan
expression $E = 2 S T$ is obeyed. The two surface shear tensor is vanishing but
the coefficient of the bulk viscosity $\zeta$ is $1/16 \pi$ and therefore the
negative pressure due to it acts as a surface tension.
