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2014 (9) TMI 37 - HC - Service TaxWaiver of pre-deposit - tribunal dismissed the appeal for non compliance of stay order - Construction of residential complexes and commercial complexes - ownership - undue hardship - Held that:- the order of the Tribunal directing payment of pre-deposit has been duly complied with by the appellant, though belatedly. - The word undue adds something more than just hardship. It means an excessive hardship or a hardship greater than the circumstances warrant - appeals restored to the file of the Tribunal - The Tribunal shall take up the appeals in the usual course and dispose of the same on merits and in accordance with law - decided in favor of asssessee.
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