2009 (6) TMI 203

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..... ondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. The applicants filed this application for waiver of pre-deposit of amount of Service Tax of Rs. 52,09,304/- and penalty. The demand is confirmed on the ground that the applicant is providing service of clearing and forwarding agent. 2. The contention of the applicant is that the applicant is registered with the Revenue under th .....

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..... tivities undertaken by the applicants. 4. We find that as the applicant is registered with the Revenue Authorities under different categories of services and paying appropriate service tax and the same has been accepted, therefore, prima facie, the applicant has a strong case in their favour. In these circumstances, pre-deposit of the amount of Service Tax and penalty are waived and recovery of t .....

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