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2013 (9) TMI 867 - ANDHRA PRADESH HIGH COURTWaiver of Pre-deposit – service of “auction of property” - Earlier CBEC has clarified that no Service Tax would be leviable when sovereign /public authorities in performing statutory functions / activities provide service and collect the fee in respect thereof. - However, the Government of India, Ministry of Finance, by order dated 14.08.2008 informed that the Circular dated 18.12.2006 would not be applicable to the petitioner. - Held that:- The specific plea of the petitioner was that in view of the uncertainty prevailing prior to the Government of India's order it could not collect the Service Tax from the growers and buyers - That apart, the question whether the petitioner was liable to pay the Service Tax or not was the subject matter of the writ petitions pending before this Court - It was also relevant to note that the petitioner had already remitted substantial part of the demand - It was pleaded that the short payment as mentioned by the Commissioner in the order was incorrect and appropriate steps were being taken for rectification. The deposit of tax demanded together with the interest and penalty would cause undue hardship to the petitioner - the interest of justice would be met if the pre-deposit of at least the penalty and interest was waived. - petitioner directed to deposit the entire tax component.
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