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2013 (10) TMI 392 - CESTAT AHMEDABADCargo Handling Services - Waiver of Pre-deposit - Held that:- Adjudicating Authority had confirmed the amounts on the ground that appellant had not discharged the service tax liability on Cargo Handling Services rendered to DTA Unit and also to SEZ unit – Relying upon Norasia Container Lines vs. CCE [2011 (3) TMI 639 - CESTAT, NEW DELHI] - The entire issue needs to be gone into detail as to whether the appellant was covered under the category of Cargo Handling Services or not and needed to be appreciated from the facts as well as the services rendered by the appellant - At this juncture, we find that the issue was debatable one - As the appellant had deposited approximately 40-45% of the total demand raised on the appellant, we consider the same as enough deposit to hear and dispose the appeal - Accordingly, application for the waiver of pre-deposit of balance amounts involved was allowed and recovery thereof stayed till the disposal of appeal – Stay granted.
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