2015 (9) TMI 987 - HC - Service Tax

Waiver of pre deposit - Held that - Tribunal has passed a discretionary order waiving deposit of the penalty amount asking to deposit principal amount and interest component. No case of financial hardship was made out before the Tribunal. But before us it was casually mentioned that there is financial hardship without support of any document. We therefore do not find any reason to admit the appeal. - Decided in favour of assessee.

Summary

The High Court of Andhra Pradesh dismissed the appeal for waiver of pre-deposit and granting stay due to lack of evidence of financial hardship. An extension of one month was granted for making the pre-deposit, failing which the impugned judgment and order would be in effect. No costs were awarded.