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2011 (10) TMI 506 - CESTAT, CHENNAIWaiver of pre-deposit - pure agent - reimbursable expenses - Demand has been confirmed on brokerage - Held that:- as regards demand of brokerage, the assessees have made out a strong prima facie case for unconditional waiver in the light of the Tribunal's order in Lee & Muir Head Pvt. Ltd. Vs Commissioner of Service Tax, Bangalore reported (2008 - TMI - 32881 - CESTAT, BANGALORE - Service Tax) As regards other activities, assessees have not made out a prima facie case for total waiver in the light of the finding of the Commissioner that as regards banking commission, professional fees, additional expenses for the crane charges and labour mamool, the importer or the exporter is not liable to pay the charges to the respective service providers and further no supporting documents or bills were produced by the assessees in respect of the above mentioned expenses
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