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2013 (5) TMI 255 - HC - Service TaxBusiness auxiliary service - Repair and maintenance service - service tax demand -Tribunal directed the appellant to make a pre-deposit of ₹ 8 crores - assessee contested that the ultimate beneficiaries of the services were customers located abroad - Held that:- Provisions of section 66A would require interpretation is not so clear-cut and is debatable. In these circumstances, and particularly in view of the fact that the financial hardship of the appellant has already been recognised by the Tribunal in other orders dated 29.11.2011 and 12.10.2012, the entire amount of tax, penalty and interest demanded ought to have been waived as a condition for hearing the appeal. Consequently, the order of the Tribunal modified by directing that there shall be full waiver of the requirement to pre-deposit the tax, penalty and interest. The appeal of the appellant before the Tribunal shall be heard without insisting on any pre-deposit.
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