2014 (8) TMI 454

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..... This stay petition is filed for the waiver of pre-deposit of an amount of Rs. 59,67,810/- confirmed as service tax, interest thereof and penalties under various sections of Finance Act, 1994. 2. Heard both sides and perused the record. 3. The issue involved in this case is differential service tax liability on the appellant for the supply of 3 to 5 ton capacity tankers to ONGC for transportati .....

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..... ima facie view, in an identical situation has been taken by us as to hold that services rendered by the appellant is interpretation of classification of services. Accordingly, we consider the amount deposited by M/s. ONGC towards the service tax liability, under the category of GTA services, as enough deposit to hear and dispose the appeal. Accordingly, the application for waiver of pre-deposit of .....

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