2005 (5) TMI 487

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..... dent. [Order per : S.L. Peeran, Member (J) (Oral)]. For the purpose of hearing this appeal, the appellants are required to pre-deposit service tax of Rs. 5,74,734/-. The appellants are manufacturers of transformers. They receive inputs and pay freight charges on the said inputs delivered to them. On such freight charges, they have already paid service tax. They manufactured transformers .....

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..... and suppliers of transformers. They have not acted as agent for the transportation of goods by road in a goods carriage in terms of proviso (iii) of Section 112(a) of the Service Tax Act. As the appellants have a strong prima facie case, the stay application is allowed unconditionally granting waiver of pre-deposit and staying recovery till the disposal of the appeal. Appeal to come up in its t .....

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