2010 (4) TMI 670 - AT - Service Tax

Waiver of pre-deposit - Cargo Handling Service - contract for transportation of coal within mining area and loading and unloading are appeared to be incidental - merit in the contention of the applicants and pre-deposit of amounts of Service tax, interest and penalties are waived and recovery of the same is stayed during pendency of the appeal

Summary

The Appellate Tribunal CESTAT, Kolkata heard applications for waiver of pre-deposit of Service tax, interest, and penalties related to cargo handling services. The applicants argued that loading and unloading were incidental to transportation of coal within a mining area, not separate services. The Tribunal found merit in the applicants' contention and waived the pre-deposit amounts, staying the recovery during the appeal. Stay petitions were allowed.