2008 (5) TMI 252 - AT - Service Tax

Appellants were covered under the category of Clearing and Forwarding Agent - revenue has proceeded to add the reimbursements received by them to the assessable value - assessee has already deposited part of demand - Prima facie, they are also covered by the judgment Alathur Agencies v. CCE, which was in favour of assessee, therefore, waiver of pre-deposit of balance duty amount, interest and penalty is granted

Summary

The Appellate Tribunal CESTAT, Bangalore ordered the appellant to pre-deposit Service Tax of Rs. 2,16,858 along with interest and penalty. The issue was regarding adding reimbursements received by the appellant to the assessable value. The Tribunal granted waiver of pre-deposit of the balance duty amount, interest, and penalty till the appeal's disposal, as the issue was covered by a previous judgment. The appeal was scheduled for final hearing on 30-5-2008.