https://www.taxtmi.com/caselaws?id=184357 The High Court found that the Tribunal erred in not considering financial hardship as a valid criterion for the waiver of pre-deposit of Service Tax. The Court emphasized relevant provisions in the Service Tax Act and Central Excise Act, highlighting that undue financial hardship can be grounds for waiver. As the Tribunal failed to assess financial hardship, the High Court set aside the Tribunal's order and instructed a re-examination considering the appellant's financial situation. The Court directed the Tribunal to provide reasons for its decision within one month. Ultimately, the appeal was allowed, stressing the importance of recognizing financial hardship in such cases. en-us Tue, 10 Feb 2015 00:00:00 +0530 Wed, 06 Jul 2016 14:26:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184357 The High Court found that the Tribunal erred in not considering financial hardship as a valid criterion for the waiver of pre-deposit of Service Tax. The Court emphasized relevant provisions in the Service Tax Act and Central Excise Act, highlighting that undue financial hardship can be grounds for waiver. As the Tribunal failed to assess financial hardship, the High Court set aside the Tribunal's order and instructed a re-examination considering the appellant's financial situation. The Court directed the Tribunal to provide reasons for its decision within one month. Ultimately, the appeal was allowed, stressing the importance of recognizing financial hardship in such cases. Case-Laws Service Tax Tue, 10 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184357