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2014 (1) TMI 818 - AT - Service TaxWaiver of pre deposit - Demand of service tax - Clearing & Forwarding Agent services - Held that:- appellant in this case in order to be covered under the Clearing & Forwarding Agent Services, has not done any activity of clearing the coal from the mines. It is on record that the appellant is only supervising the loading of the coal in the railway yard and has not been given any activity for doing the supervision at the mine end - in order to get covered under the Clearing & Forwarding Agent services, the assessee is required to clear as well as forward the goods. In this case, there being absence of both the activities, prima facie, we find that the appellant has made out a case for waiver of pre-deposit of the amounts involved - application for waiver of pre-deposit of balance amounts involved is allowed and recovery thereof stayed till the disposal of appeal - Following decision of Kulcip Medicines Ltd [2009 (2) TMI 89 - PUNJAB AND HARYANA HIGH COURT] - Stay granted.
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