2009 (1) TMI 752

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..... er of pre-deposit of tax of Rs. 2,42,464/- and penalties. 2. After hearing both the sides and on perusal of the records, we find that the applicant was providing taxable service under the category of Clearing and Forwarding Agent Services . The dispute relates to as to whether the transport charges would be included in the gross value of taxable service. 2. Ld. Advocate submits that the ident .....

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..... uded from gross value on the ground that the same are re-imbursed by the service receiver. 4. In the present case, the ld. Advocate submits that the transport charges were re-imbursed by the service receiver. In view of that, we find that there is a conflicting view on the issue. The applicant made out a prima facie case for waiver of pre-deposit of entire amount of tax and penalties. Accordingl .....

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