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2015 (2) TMI 1176 - HC - Service TaxWaiver of pre-depoist - undue hardship - financial hardship - Held that:- We are in disagreement with the finding of the learned Tribunal that financial hardship is not a criteria for considering the prayer for waiver of pre-deposit of Service Tax. It is wrong to hold that only the prima facie case is the criteria in the matter of waiver of pre-deposit. By virtue of Section 86(7) of Service Tax, the provision of Section 35-F of the Central Excise Act is applicable. Order of tribunal set-aside - matter remanded back to decide the issue afresh - Decided in favor of appellant.
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