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2014 (12) TMI 661 - AT - Service TaxWaiver of pre-deposit - storage & warehousing charges - Held that:- On factual matrix, random invoices which have been produced before us indicate that the appellant has raised and billed separately for storing charges and other charges towards composite stuffing charges for export consignment and it also indicates that for the export cargo storage chargers they have discharged the Service Tax liability. The entire order of the adjudicating authority has not considered this submission in its correct perspective as we find no reasoning given for rejecting such a submission made before him. Appellant has made out a prima facie case for waiver of the pre-deposit of the amounts involved. Application for waiver of pre-deposit of amounts involved is allowed and recovery thereof stayed till the disposal of appeal - Stay granted.
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