2007 (9) TMI 49 - AT - Service Tax

Stay/Dispensation of pre-deposit - Applicant contended that they are handling the movement of coal from railway wagon to site of Thermal power station and he doesn t providing any C & F agent service - After considering the detail pre-deposit of service tax and penalty waived

Summary

The applicant filed for waiver of pre-deposit of Service Tax and penalty for providing Cargo Handling Service. They argued they were handling coal movement, not cargo handling. CESTAT, New Delhi, waived the pre-deposit based on a decision from Rajasthan High Court. Stay petition was allowed.