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2015 (3) TMI 347 - HC - Service TaxWaiver of pre-deposit - Undue hardship - Whether the Tribunal was right in ordering the pre-deposit for entertaining the appeal of the appellant even after admitting that the whole demand was made by the Revenue based only on the Profit and Loss Account without discharging the onus case on the Revenue that the appellant had rendered the taxable service and obtained the value thereof and that too by overlooking the very same financial statement showing the value on which the tax was demanded as a Sundry Debt, meaning amounts yet to be realized? Held that:- he decision of the Supreme Court relied on by the learned counsel appearing for the assessee in the case of Benara Valves Ltd. Vs. CEX [2006 (11) TMI 6 - SUPREME COURT OF INDIA] does not, in any way, help the case of the assessee. If the assessee has produced any material to substantiate the plea of undue hardship, as stated in the decision of the Supreme Court stated supra, we would have certainly considered the plea for modification of the pre-deposit. In the absence of any material, we are unable to modify the order of the Tribunal on mere ipse dixit. - Order of tribunal upheld - Decided against the assessee.
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