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2014 (6) TMI 834 - AT - Service TaxLeviability of Service Tax - consignment agency services - Clearing and Forwarding Agent Service - job of conversion of raw materials into finished goods on job-work basis - Held that:- Applicant are engaged by M/s. Tata Steel Ltd. for conversion of raw material into finished goods and deliver the same to various stockyards. For that the Applicant are paid a fixed conversion charges. We also find an agreement dated 30.03.1998 whereby the Applicant also agreed to provide the service of a consignment agency service to M/s. Tata Steel Ltd. and the remuneration fixed was at Rs.250/275 per M.T. It is the claim of the Applicant that even though they have entered into the said agreement with M/s. Tata Steel Ltd. they have not received any consignment agency charges from M/s. Tata Steel Ltd. beyond the conversion charges received from M/s. Tata Steel Ltd. Case has been built against the Applicant as is clear from the impugned notices that the Applicant had received Rs.250/275 per M.T. as consignment agency charges from M/s. Tata Steel Ltd., but failed to discharge Service Tax as required, under the relevant provisions of Finance Act, 1994. - Applicant had not received the said amount of Rs.250/275 per M.T. even though an agreement to that effect had been entered between the Applicant and M/s. Tata Steel Ltd. In these circumstances, we are of the opinion that the Applicant could able to make out a prima facie case for total waiver of pre-deposit of dues adjudged. Accordingly all dues adjudged is waived and its recovery stayed during pendency of the Appeals - Stay granted.
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