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2014 (8) TMI 979 - HC - Service TaxWaiver of pre deposit - discrepancy between the gross taxable value shown in the ST-3 return and the receipt shown in the balance-sheet - Held that:- Since the Tribunal has exercised discretion in waiving 75% of the demand, this Court does not find any ground warranting interference with such discretionary order. However, considering the consequences for non-compliance of the conditions imposed in the impugned order, this Court extends the time for deposit of 25% of the duty imposed upon the petitioner till four weeks from date. - Decided conditionally in favour of assessee.
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