2008 (3) TMI 295 - AT - Service Tax

Application for waiver of pre-deposit of the service tax and penalty - Demand confirmed on ground that the applicant is providing service of C/F agent - contention is that the applicants are paying service tax on the commission received by them - case of the Revenue is that the expenses in respect of service provided by them are not added while calculating service tax liability in view of tribunal s decision in applicant s own case, the present applicant is directed to deposit 50% of the tax

Summary

The Appellate Tribunal CESTAT, New Delhi confirmed a demand for service tax on a clearing and forwarding agent. The applicants were directed to deposit 50% of the tax liability within 8 weeks, with the remaining amount stayed pending appeal. Reporting compliance set for June 2, 2008.