Service Tax Cases: Financial Capability Doesn't Offset Hardship in Compulsory Pre-Deposits for Undue Payments.

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....Waiver of pre-deposit - Financial Hardship - It is well-settled that payment under compulsion of any amount which is not due and payable would also constitute hardship so far as the assessee is concerned, even though the assessee may be in a financial position to pay the same. - HC....