2009 (5) TMI 813 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT Bangalore ordered waiver of the entire dues demanded in the impugned order until the appeal is disposed of. The appellants were required to pre-deposit Rs. 12,84,282/- towards Service tax, Rs. 25,686/- for Education Cess, and interest amount not quantified. The Commissioner (Appeals) confirmed the demand of Service tax under the category of C&F, but the learned advocate argued that the activity of the appellant was not that of a clearing and forwarding agent. The Tribunal noted previous favorable decisions for the appellant on the same issue.