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2014 (8) TMI 100 - HC - Service TaxWaiver of pre-deposit - levy of service tax on sub-contractor - main contractor themselves admitted that they have already paid the service tax - appellant directed to to deposit a sum of ₹ 30 Lakhs by the tribunal - Held that:- This Court, on a consideration of the above plea of financial hardship, deems it fit and proper to modify the order of the Tribunal so as to enable the appellant in this case to pursue the appeal without suffering on account of the liability of pre-depositing a huge amount. The substantial plea made by the appellant is that the main contractor has discharged the service tax liability and, therefore, the said liability need not be fastened on the appellant. But, this Court is of the view that the said issue that has to be considered by the Tribunal only in the appeal. However, the payment of service tax liability by the main contractor, which is a prima facie case, put forth by the appellant, enures to the benefit of the appellant. The order of the Tribunal dated 24.9.2013 is modified to the effect that the appellant shall make a pre-deposit of ₹ 15,00,000/= (Rupees Fifteen Lakhs only) - partly decided in favor of assessee.
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