2010 (12) TMI 428 - AT - Service Tax

Waiver of pre-deposit - Transportation of ready mix concrete other than water through pipeline - Learned D.R. submits that they are aggrieved by the appellate order which allowed relief to the respondent holding that there was transportation of ready mix concrete other than water through pipeline -The appellate authority held that concrete mix was supplied through a special purpose vehicle for delivery at the customers end - Learned D.R. has no evidence to show that the service provided by the respondent falls within the meaning of taxable entry under Section 65(105)(zzz) of the Finance Act, 1994 - the matter is fixed for stay hearing - Therefore, dispensing with the pre-deposit, both stay application as well as appeal are dismissed.

Summary

The Appellate Tribunal CESTAT, New Delhi heard a case where the appellant sought relief regarding the transportation of ready mix concrete. The tribunal found no evidence to support the service falling under taxable entry. The appeal and stay application were dismissed without pre-deposit.