2010 (2) TMI 376 - AT - Service Tax

Goods Transport Agency Services- The confirmation of demand has arisen on the ground that the appellant has not paid the Service Tax liability on the Goods Transport Agency. Held that- appellant has made out a prima facie case for the waiver of the pre-deposit of the amount of penalty and interest adjudged by the Adjudicating Authority.

Summary

The Appellate Tribunal CESTAT, Bangalore allowed the appellant's stay application for waiver of Service Tax, Education Cess, penalty, and interest. The Tribunal found that the Service Tax liability was paid by the Goods Transport Agencies based on challans and certificates provided, leading to the waiver of penalty and interest until the appeal's disposal.