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2013 (8) TMI 453 - AT - Service TaxCondonation of Delay - The Revenue had filed the COD application for condonation of delay of 22 days in filing the cross objection Held that:- Considering the reasons stated as satisfactory the delay in filing the cross objection was condoned - The delay was due to delay in receipt of comments from the lower formations for filing the cross objection. Business Auxiliary Services Held that:- Assesses were freight forwarders and booking cargo spaces and selling the same to the importers/exporters - They were rendering a service to the shipping lines and the consideration was received by them by way of mark-up in prices -services rendered by the assesse merits classification under "Business Auxiliary Service" - the assesse was promoting the service rendered by the shipping lines JSA Forwarders vs. CST, Chennai [2008 (10) TMI 105 - CESTAT, CHENNAI]. Waiver of Pre-deposit - Prima facie the appellant had not made out a case for complete waiver of pre-deposit of dues adjudged against them In the absence of any prima facie case and the absence of any financial hardship, the interest of Revenue has to be taken care of 89Lakhs were ordered to be submitted as pre-deposit upon such submission rest of the duty to be waived Stay Granted Decided partly in favor of assesse.
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