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2014 (2) TMI 392 - ANDHRA PRADESH HIGH COURTWaiver of pre-deposit - CESTAT ordered to deposit major portion of demand - Levy of service tax on works contract - Held that:- The condition as to pre-deposit of the entire amount involved would certainly put heavy burden on the assessee. Whatever may be the justification in enacting such a provision, the remedy of appeal for a citizen cannot be made so dearer, nor can it be kept beyond the reach of an assessee. Indiscriminate denial of the power of waiver would result in a situation where an aggrieved party would be indirectly told "pay or perish". Just as levy of taxes is an attribute of sovereign power, adjudication of disputes is equally an important attribute of the same species. The only difference is while the former partakes the character of the right of the sovereign Government, the latter is in the form of its duty. Unless it is tempered with an element of reasonableness, the adjudicatory mechanism is prone to be just an eye-wash - stay order modified to allow stay to the extent 50% of demand.
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