2004 (5) TMI 2 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT, Bangalore allowed the stay application of the appellants regarding pre-deposit of Service Tax of Rs. 2,39,601. The appellants claimed adjustment of excess tax paid for an activity they believed did not fall under Courier Service. The Tribunal found prima facie merit in the appellants' case and granted waiver of pre-deposit during the appeal's pendency.