2007 (7) TMI 104 - AT - Service Tax

Department denied credit to the appellant on the ground that GTA service, courier and CHA service are post manufacturing services and confirmed the demand Appellant directed to deposit of Rs. 58,000/- against demand of Rs. 1,17,113/-. Balance amount of service tax and penalty waived off

Summary

The applicant filed for waiver of pre-deposit of Service Tax and penalties. Credit was denied for Goods Transport, courier, and CHA services as they were considered post-manufacturing services. The Tribunal directed the applicant to deposit Rs. 58,000 within six weeks, with the remaining amount of Service Tax and penalty waived upon compliance. Adjourned to 18-9-2007 for reporting compliance.