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2013 (10) TMI 908 - AT - Service TaxWaiver of pre deposit - Customs House Agency Service - Held that:- applicant has placed reconciliation statement explaining the difference between ST-3 return and MISC Report, inasmuch as a portion of differential amount was adjusted in their income for credit note adjusted for excess billing, tax paid by recipient under GTA service, godown rent tax was not paid since the services were prior to 1.6.2007 etc. which will be examined in detail at the time of appeal hearing. At any event, we find that the applicant has already paid Rs.40 lakhs, which is sufficient for waiver of pre-deposit of balance dues. Accordingly, we grant waiver of pre-deposit of balance dues and stay recovery thereof during the pendency of the appeal - stay granted.
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