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2014 (6) TMI 273 - AT - Service TaxWaiver of pre deposit - Demand of service tax - C & F Agency services - Held that:- Original Adjudicating Authority having dropped the demand, the appellant would be entitled to stay on the above point. Nothing has been shown to us indicating that the appellants were acting as C & F Agent for the principal. On the other hand, we find that the appellants were buying and selling the goods on the basis of the invoices issued by the principal and the sales invoices/cash memos issued by them. As such, at this prima facie stage, we are of the view that the appellant has been able to make out a good case in their favour so as to allow the stay petition unconditionally - Stay granted.
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