https://www.taxtmi.com/article/detailed?id=185 The Tribunal, empowered under the appellate scheme analogous to central excise procedure, may exercise discretion under Sec. 35F to dispense with the pre-deposit of service tax, interest and penalty where deposit would cause undue hardship. This discretion is fact-sensitive: waiver is commonly granted upon a prima facie case for the assessee, defects in the show cause notice, absence of invocation of extended limitation, questions going beyond the notice, or substantial legal issues requiring fuller consideration; conditions may be attached to safeguard revenue and recovery is often stayed pending appeal. en-us Mon, 06 Oct 2008 00:00:00 +0530 Mon, 06 Oct 2008 19:12:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=185 The Tribunal, empowered under the appellate scheme analogous to central excise procedure, may exercise discretion under Sec. 35F to dispense with the pre-deposit of service tax, interest and penalty where deposit would cause undue hardship. This discretion is fact-sensitive: waiver is commonly granted upon a prima facie case for the assessee, defects in the show cause notice, absence of invocation of extended limitation, questions going beyond the notice, or substantial legal issues requiring fuller consideration; conditions may be attached to safeguard revenue and recovery is often stayed pending appeal. Articles Service Tax Mon, 06 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=185