9911796707
TMI Blog2013 (5) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... , the subject appeal would stand dismissed automatically. Held that - Law is well settled that the capacity of a party to pay the pre-deposit amount had to be noticed and the financial burden and undue hardship for the party to resort to claim waiver of the pre-deposit, have also to be considered. With regard to the undue hardship and other difficulties expressed by the petitioner, much less what is now claimed, the respondent himself has come to a conclusion while ordering the pre-deposit amount with a lenient approach. Therefore, in my considered opinion, there is no merit in this writ petition. Thus, the petitioner shall pay the pre-deposit amount as ordered by the respondent within 2 weeks from the date of receipt of a copy of this orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to the vendor. After detailed analysis of the log file, the vendor identifies the problem and thereafter gives instructions by way of E-mail in PDF format. The entire analysis takes place abroad. Only instructions by way of E-mail are sent to the client and there is no online service performed through internet or an electronic network, but the vendor merely gives instructions. (b) While so, there was a demand of service tax, vide two Show Cause Notices, dated 13.09.2010 and 18.08.2011 for the period April 2009 to March 2011 under the management, maintenance and repair services and on the amounts paid under extended warranty period being the recipient of such services. (c) The Show Cause Notices were confirmed, vide Order-in-Original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e other hand, learned counsel for the respondent-Revenue submitted that if any person is aggrieved by the order of the original authority, on appeal, it is mandatory to pre-deposit the amount as per the provisions of the Finance Act or the Central Excise Act as the case may be, and in case there is any hardship, it is for the authority concerned to look into the same. In the instant case, the respondent has taken a lenient view while ordering pre-deposit. 6. It is not in dispute that the respondent-authorities initiated action against the petitioner for non-payment of service tax. The original authority has passed an order for payment of Rs.13 ,02,384/- + Rs.20,95,992/- towards Service Tax with interest and penalty, as against which, the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to claim waiver of pre-deposit. 8. The cardinal principle of consideration of the waiver of pre-deposit is based on undue hardship, prima-facie case, balance of convenience, financial burden and other difficulties, expressed by the party before taking the matter on appeal and these factors have to be weighed in relevant circumstances, taking into account all the material facts, which alone can come to the wisdom of the authority to give certain waiver of pre-deposit to the party who is on appeal. 9. With regard to the undue hardship and other difficulties expressed by the petitioner, much less what is now claimed, the respondent himself has come to a conclusion while ordering the pre-deposit amount with a lenient approach. Therefore, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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