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2014 (2) TMI 50 - AT - Service TaxWaiver of pre-deposit - Business Auxiliary Service - Cargo Handling Service - Held that - Prima-facie, it would appear that confirmation of the assessment levy in so far as Business Auxiliary Service head of tax is concerned is arguable in this appeal; and not so in respect of the tax towards steamer agent and cargo handling services - Conditional stay granted.
Issues:
Waiver of pre-deposit and stay of proceedings sought by the appellant. Analysis: The appellant sought relief regarding waiver of pre-deposit and stay of all further proceedings following an adjudication order dated 24.01.2012, confirmed by an appellate order dated 16.10.2012. The assessment included amounts under various taxable heads such as Business Auxiliary Service, Steamer Agent, and Cargo Handling Service. While the appellate authority granted relief for a portion of the assessment, the confirmation of the assessment levy under the Business Auxiliary Service head was considered arguable in the appeal, unlike the tax towards steamer agent and cargo handling services, which were confirmed. The total service tax component on steamer agent and cargo handling services amounted to around Rs.13 lakhs. The tribunal, considering the circumstances, decided to grant waiver of pre-deposit to the extent confirmed by the appellate order, on the condition that the appellant remits Rs.13 lakhs to the credit of Revenue within four weeks. It was emphasized that failure to make the deposit within the stipulated time would result in the immediate dissolution of the stay granted, without further reference to the Tribunal. In such a scenario, Revenue would be entitled to take necessary legal steps for the recovery of the dues as assessed in the Order-in-Original challenged in the appeal. The stay application was disposed of accordingly. The appellant was directed to report compliance by 04.06.2013, ensuring timely adherence to the conditions set forth by the tribunal for the waiver of pre-deposit and continuation of the stay of proceedings.
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