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2011 (5) TMI 801 - AT - Service TaxClearing & Forwarding Agent - waiver of pre-deposit - Applicant had already deposited an amount of Rs. 6,31,380 - Applicant submitted that the warehousing activity is not undertaken by the applicants nor applicants are issuing any invoice on behalf of the principal. The applicants are merely a transporter incidentally handling the goods – Held that:- applicants are not warehousing the goods nor receiving dispatch order from the principal nor preparing any invoice on behalf of the principal, deposit of Rs. 6,31,380 is sufficient for hearing of the appeal, pre-deposit of remaining amount of Service Tax, interest and penalty is waived and recovery of the same is stayed during pendency of the appeal
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