2009 (3) TMI 896 - AT - Service Tax

Summary

Issues: Stay petitions against waiver of Service Tax, Interest, and Penalty.

Analysis:
1. Service Tax Confirmation Issue:
The judgment pertains to two stay petitions filed against the waiver of amounts related to Service Tax, Interest, and Penalty. The Tribunal examined the records and found that the Service Tax confirmation arose due to the receipt of commission by the applicants from shipping lines for forwarding to exporters. The contention was that in some cases, exporters did not claim the amount, which was then retained by the applicants as commission or incentive. However, it was established that the amount was received for services rendered to exporters. The Tribunal concluded that the applicants failed to establish a prima facie case for complete waiver of the amounts. Consequently, the Tribunal directed the applicants to pre-deposit Rs. 50,000 within two months and report compliance by a specified date. Upon compliance, the pre-deposit of the remaining amount was waived, and recovery stayed until the appeal's disposal, in line with previous judgments allowing the stay order to continue beyond 180 days.

This detailed analysis covers the issues involved in the judgment, focusing on the Service Tax confirmation issue and the Tribunal's decision regarding the waiver and pre-deposit requirements.