2008 (5) TMI 191 - AT - Service Tax

Appellants are providing Custom House Agency Services to units coming within the Cochin Special Economic Zone revenue contend that since they have not obtained the required permission from Committee headed by Commissioner of Customs or Commissioner of Central Ex, they are not entitled to the benefit of Notification No 17/02-S.T. revenue contention is accepted, and hence stay is not granted completely

Summary

The appellant providing Custom House Agency Services in Cochin SEZ did not obtain required permission as per Notification No. 17/02-S.T. Service tax of Rs. 92,884/- and Rs. 61,899/- confirmed. Appellant directed to pre-deposit Rs. 50,000/- within three months for waiver of balance duty and penalty, with recovery stayed. Compliance to be reported on 4th September 08.