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2004 (11) TMI 3 - AT - Service TaxService Tax Clearing and Forwarding agent Stay/Dispensation of pre-deposit of service tax
The Appellate Tribunal CESTAT (New Delhi) directed the appellants to pay Service tax of Rs. 2,28,533 for the period July 2001 to August 2002. The appellants, acting as clearing and forwarding agents for M/s. Cipla Ltd., argued they are not liable for Service Tax based on a precedent. The Tribunal found merit in their argument, waived the pre-deposit, and stayed recovery pending appeal. The appeal is scheduled for regular hearing on 14-1-2005.
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