2013 (12) TMI 790 - AT - Service Tax

Demand of service tax - Clearing and forwarding service - Bar of limitation - In the earlier period service not called as Clearing and forwarding service - Held that - service rendered in respect of the impugned goods namely, wheat is in the nature of cargo handling service and there is an exemption available for such service rendered for agricultural produce under Notification No. 10/2002-S.T., dated 1-8-2002 - appellants have made out a prima facie case for waiver of the pre-deposit - Stay granted.

Summary

The Appellate Tribunal CESTAT Chennai heard both sides regarding a case involving clearing and forwarding service for wheat. The lower appellate authority had already ruled that the service did not qualify as such and that the demand was time-barred. The appellants argued for exemption under Notification No. 10/2002-S.T. The Tribunal found merit in the appellants' submissions and waived the pre-deposit requirement during the appeal.