2014 (1) TMI 768 - AT - Service Tax

Waiver of pre deposit - Packing and delivery of salt in smaller packs - Held that - Applicants are engaged in the activity of packing of salt in smaller packs and making delivery at the instructions of their masters. The Revenue sought to classify this activity of the applicant under the category of Clearing and Forwarding Agents Service - However Prima facie the activity undertaken by the applicants are not covered under the category of Clearing and Forwarding Agents Service . Therefore this is a fit case for grant of 100% waiver of pre-deposit at this stage - Stay granted.

Summary

The Appellate Tribunal CESTAT Mumbai granted 100% waiver of pre-deposit to an applicant engaged in packing salt, as their activity did not fall under 'Clearing and Forwarding Agents Service'. The applicant had already made a pre-deposit, and waiver was granted for the balance amount of Service Tax, interest, and penalties during the appeal.