https://www.taxtmi.com/caselaws?id=250150 The Court modified the Tribunal's order, reducing the pre-deposit amount from Rs. 30 Lakhs to Rs. 15 Lakhs for the sub-contractor appealing a service tax demand. The Court considered the main contractor's tax payment, the appellant's financial hardship, and the statutory provision on undue hardship. The Court emphasized the appellant's right to appeal without excessive financial burden, waiving the balance amount, interest, and penalty pending the appeal. The decision partially favored the appellant, addressing the issues of pre-deposit and tax liability dispute effectively. en-us Fri, 18 Jul 2014 00:00:00 +0530 Wed, 01 Jul 2015 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250150 The Court modified the Tribunal's order, reducing the pre-deposit amount from Rs. 30 Lakhs to Rs. 15 Lakhs for the sub-contractor appealing a service tax demand. The Court considered the main contractor's tax payment, the appellant's financial hardship, and the statutory provision on undue hardship. The Court emphasized the appellant's right to appeal without excessive financial burden, waiving the balance amount, interest, and penalty pending the appeal. The decision partially favored the appellant, addressing the issues of pre-deposit and tax liability dispute effectively. Case-Laws Service Tax Fri, 18 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250150