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2013 (2) TMI 217 - MADRAS HIGH COURTWaiver of pre-deposit - petitioner will not fall under the category of "service" and therefore, the question of making any pre-deposit does not arise - Held that:- Main plea of the petitioner is the question of applicability of service tax itself to the petitioner & it is for the appellate authority to take a decision on the said question and therefore, when the appeals are pending before the appellate authority, such a question raised by the petitioner in these Writ Petitions, is a matter for examination by the appellate authority. The undue hardship and other difficulties expressed by the petitioner, much less what is now claimed, are not available in the present circumstances and the first respondent himself has come to a conclusion to reduce the pre-deposit amount with a lenient approach. Therefore there is no merit in these Writ Petitions. The petitioner shall pay the pre-deposit amount as ordered by the first respondent in the impugned order, within a period of two weeks from today, and on such payment, the first respondent-appellate authority shall dispose of the appeals themselves, on merits and in accordance with law, within a period of four weeks thereafter - writ dismissed.
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