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2015 (8) TMI 254 - AT - Service TaxWaiver of pre deposit - GTA service - Transportation of lime stones from mines - Held that:- The total demand is made on the total payment made to the truck owners for the period 2006-07 to 2010-11. The issue of fortnightly bill payments and also whether issue of consignment note needs detailed consideration. However, taking into account the appellant's submission that in certain number of cases for each trip where the freight amount exceeds ₹ 750 per ton, as per their own worksheet total freight amount paid by them works out to ₹ 6,52,881/-. Appellants have not made out a prima facie case for waiver of predeposit. Accordingly, we direct the appellant to predeposit a sum of ₹ 1,00,000 within 4 weeks - Partial stay granted.
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