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2013 (9) TMI 836 - HC - Service TaxWaiver of pre-deposit - Commercial Training or Coaching Services - charitable society - Held that:- As per the first proviso to Section 35F of the Central Excise Act, pre-deposit of the duty demanded or penalty levied can be waived where the Appellate Tribunal is of the opinion that such deposit would cause undue hardship to the applicant. As we could see, the Order dated 5.4.2013 came to be passed taking into consideration all the relevant factors including the orders passed by this Court and the Apex Court in respect of the earlier demand made for the period 2003-2007 and the payments that were already made by the petitioner. Thus adopting a reasonable approach, the pre-deposit was restricted to ₹ 25 Crores which in fact is less than 1/3 rd of the total demand of Service Tax and Education Cess. The petitioner's request for modification of the said order was rejected assigning valid reasons therefor - condition of pre-deposit of ₹ 25 Crores was imposed on proper exercise of the discretion vested in the Appellate Tribunal and on proper appreciation of the facts and circumstances of the case. Therefore, the impugned order which cannot be treated either arbitrary or irrational, warrants no interference by us on any ground whatsoever - Decided against assessee.
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