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2015 (9) TMI 1383 - CESTAT CHENNAI

2015 (9) TMI 1383 - CESTAT CHENNAI - TMI - Waiver of pre deposit - C&F Agent and GTA service - Held that:- Tribunal in the case of M/s. Prakash Agencies Vs. Commissioner of Service Tax, Chennai (2013 (1) TMI 740 - CESTAT CHENNAI) has already granted stay following the decision of the Hon’ble High Court of Delhi in the case of Intercontinental Consultants and Technocrats Pvt. Ltd. Vs. Union of India (2012 (12) TMI 150 - DELHI HIGH COURT), prima facie, the service tax demand on C&F agency is waive .....

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- Stay granted. - ST/S/40598/2014, ST/40418/2014 - Misc. Order No. 40876/2015 - Dated:- 8-6-2015 - R Periasami, Member (T) And P K Choudhary, Member (J),JJ. For the Appellant : Mr Bharath Kumar, Consultant For the Respondent : Mr K P Muralidharan, AC (AR) ORDER Per R Periasami: The appellant has filed this miscellaneous application for waiver of predeposit of entire dues. 2. The appellant is a C&F Agent and also availing GTA service. The adjudicating authority confirmed service tax demand o .....

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ercontinental Consultants and Technocrats Pvt. Ltd. Vs. Union of India -2012-TIOL-966-HC-DEL wherein the Hon ble High Court has struck down the provisions. 4. Regarding service tax on recipient of GTA service, he submits that during the relevant period 2007 08, 2008 09, 2009 10 and 2010 to 2011, the appellants were unregistered partnership firm and he submits that during the relevant period definition 2(1)(d)(v) clearly states that service tax is not payable by the recipient of GTA service. He f .....

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