2009 (1) TMI 38 - AT - Service Tax

Alleged that the applicant availed benefit of Not. No. 33/2004-ST in respect of transportation of mushrooms under the category of Transportation of goods by road service - adjudicating authority held that applicant is eligible for the benefit as the said goods comes under the category of vegetables as specified in the notification - adj. authority has come to the conclusion on the basis of Central Excise Tariff so it is correct CCE is not justified in revising the said order - Stay granted

Summary

The Appellate Tribunal CESTAT, New Delhi heard the case where the applicant sought waiver of pre-deposit of tax of Rs. 1,73,265 related to transportation of mushrooms under a specific notification. The adjudicating authority confirmed the tax demand, but the Tribunal found the authority's decision correct based on the Central Excise Tariff. The Tribunal waived the pre-deposit of tax until the appeal's disposal, allowing the stay petition.