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2014 (5) TMI 137 - HC - Service TaxWaiver of pre deposit - Section 35F - appellant contended that the appellant is the Statutory Board fully controlled and financed by the State Government and discharging public functions of supplying portable water and other sewage works. - Held that:- Under Section 35F of the Act, the appellant has to deposit the entire amount to maintain the appeal. However, where in any particular case, the Appellate Tribunal is of the opinion that depositing of the said amount would cause undue hardship to such person, the Tribunal may dispense with such deposit subject to such condition as it may deem fit to impose so as to safeguard the interest of the Revenue - pre-deposit of the amount demanded is one of the conditions precedent to maintain the appeal. The pre-deposit of the amount due is applicable to the statutory authority set up by the State Government. When the Legislature has not made any distinction, we cannot make any distinction by judicial order. Therefore, we do not find any justification to interfere with the order passed by the Appellate Tribunal - Decided against assessee.
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