2010 (6) TMI 319 - AT - Service Tax

Waiver of pre-deposit - demand is confirmed after treating the Applicant as provider of cargo handling service - Applicants are providing goods transport agency service within the mining area and loading and un-loading of the coal is incidental to the service - Held that - amount already deposited is sufficient for hearing of the Appeal - pre-deposit of remaining amount of Service Tax and interest and penalties are waived - Stay Petition is allowed

Summary

The Appellate Tribunal CESTAT, Kolkata ruled in favor of the Applicant for waiver of pre-deposit of Service Tax amounting to Rs. 2,75,60,137. The Applicant had already paid Rs. 1,29,67,248, which was not disputed by the Revenue. The Tribunal found that the Applicant had a strong case in their favor regarding the nature of services provided, and waived the remaining amount of Service Tax, interest, and penalties. Recovery of the waived amount was stayed during the pendency of the Appeal. Stay Petition was allowed.