2009 (6) TMI 892 - AT - Service Tax

Summary

The applicants sought waiver of pre-deposit of Service Tax and penalty. They argued they were registered as Goods Transport Agency (GTA) and had already paid a significant amount of Service Tax. The Tribunal found that the applicants had paid a substantial sum as GTA service provider. The issue was whether they provided Cargo Handling Services or GTA Services. The Tribunal waived the pre-deposit for the remaining amount of Service Tax and penalty, allowing the appeal to proceed with a stay on recovery during the appeal's pendency.