2007 (8) TMI 76 - AT - Service Tax

Appellant is a transporter and receiving goods booked for destination by other transporters and other transporting agency pays service tax on entire freight amount It is admitted fact that original transport agency discharges his service tax liability - stay granted

Summary

The Appellate Tribunal CESTAT, New Delhi granted waiver of pre-deposit of service tax of Rs. 44,26,850/- and penalties for an applicant providing business auxiliary service and cargo handling service. The tribunal found in favor of the applicant as another transport agency had already paid service tax on the entire freight amount. The stay petition was allowed.