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2010 (11) TMI 644 - AT - Service TaxWaiver of pre-deposit - Custom House Agent service - Claim of the appellant that they were acting as an agent of the service recipient as regards the ocean freight/air freight and therefore the actual cost of ocean freight/air freight has to be included for the purpose of calculating service tax - As such the decision of the Tribunal in the case CCE v. Kulcip Medicines (P.) Ltd. [2009 -TMI - 33117 - PUNJAB AND HARYANA HIGH COURT] held that the Tribunal had accepted the contention that ocean freight also should be included for the purpose of service tax levy prima facie appears to be wrong - Held that appellant has been able to make a prima facie case in their favour and accordingly this is a fit case for waiver of pre-deposit under section 35F of Finance Act, 1994 made applicable to service tax matters by section 83 of Finance Act, 1994.
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