2015 (9) TMI 987 - ANDHRA PRADESH HIGH COURT - Service Tax

Head Note / Extract:
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.