2012 (8) TMI 72 - AT - Service Tax

Business Auxiliary Service - activity of providing goods transport agency services to their customers - application for waiver of pre-deposit of demand - Held that - As the service tax has been paid on the whole activity by the service recipient no service tax is required to be paid by the applicant - a complete case for 100% waiver of demands adjudged against them - in favour of assessee.

Summary

The Appellate Tribunal CESTAT, Mumbai granted 100% waiver of service tax demanded from the applicant for providing goods transport agency services as the tax had already been paid by the service recipient. The Tribunal relied on the decision in Kataria Transport Corporation vs. Commissioner of Central Excise, Indore. The requirement of pre-deposit of service tax, interest, and penalties was waived during the appeal process.