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Service Tax - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Waiver of pre-deposit - Financial Hardship - It is well-settled ...

Case Laws     Service Tax

February 13, 2014

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

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