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2015 (12) TMI 1271 - AT - Service TaxWaiver of pre deposit - business auxiliary service - reimbursement of expenses - Held that:- There was no direct nexus between the incentive received and the service provided. It is noticed that in the case of M/s. Agronaut Logistics (India) Pvt. Ltd. Vs. Commissioner of Service Tax, Chennai by the appellant was heard on Monday, Tribunal prima facie opined that appellant therein had not acted as an agent on behalf of the freight forwarding service provider. It acted independently like a service provider in railway tender to rent luggage bogies. This, prima facie, convinces that the appellant has acted on principal to principal basis at arms length. - prima facie case tilting balance of convenience in favour of the appellant, without expressing any opinion at this stage, there shall be waiver of predeposit during pendency of the appeal. - Stay granted.
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