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2017 (4) TMI 1168 - HC - Service TaxPre-deposit - a sum in excess of ₹ 2,00,000/- has already been paid by the appellant/ Assessee; a fact, which also finds mention in the SCN - the appellant says that the order is erroneous in law, as none of the parameters, which had to be applied, while passing an order on an application seeking waiver of pre-deposit were brought into play by the Tribunal - Held that: - The Tribunal, was in fact required to examine in terms of Section 35 F of the Central Excise Act, 1944, (in short "the Act") as to whether or not, in its opinion, deposit of the tax demanded or penalty levied, would cause undue hardship to the appellant, and thus, based on the result of enquiry to determine to what extent waiver of demand, if at all, had to be directed - the Tribunal failed to examine whether or not the Assessee had a prima facie case to seek abatement of tax to the extent of ₹ 61 lakhs or, whether the Assessee could be called upon to pay service tax, vis-a-vis, services rendered on behalf of the main contractor, who had, as indicated above, deposited the tax - appeal allowed - decided in favor of assessee.
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