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2011 (10) TMI 355 - ANDHRA PRADESH HIGH COURTPower of Tribunal for waiver of pre-deposit - Commercial training or coaching services - Revenue argued tribunal granted stay without considering undue hardship case remanded for de novo consideration - Property attached worth ₹ 27 crore further liability denied as assessee charitable institution - interest of revenue secured - Held That:- Considering the interest of Revenue and the hardship, we direct that the respondent shall deposit 1/3 rd of the amount of service tax and penalty, which comes about ₹ 80.00 crores as pre-deposit under Section 35-F of the 1944.
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