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2015 (12) TMI 1219 - CESTAT CHENNAI

2015 (12) TMI 1219 - CESTAT CHENNAI - TMI - Waiver of pre deposit - Exemption under Notification No.14/2004, dated 10.09.2004 - Held that:- there shall be waiver of pre-deposit during pendency of the appeal - No doubt, the notification above grants benefit in respect of services listed in section 65 (19) of the Finance Act, 1994, but with the rider that service of the nature appearing therein should be provided in relation to agriculture, printing, textile processing or education to claim servic .....

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bmission on behalf of the appellant that it availed services of the foreign commission agent to arrange customers, books orders, liaison with customers for designing, approval of proofs, co-ordinate with customers, help in providing other sales services for execution of the contract for printing of security documents and papers belonging to foreign governments. Such a service is claimed by appellant as a printing industry service which shall get exemption under Notification No.14/2004, dated 10. .....

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