TMI Blog2011 (10) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... ls-such activities will not be covered under Service of Clearing & Forwarding Agent. - ST/206/2011 - - - Dated:- 11-10-2011 - SHRI ASHOK JINDAL, AND SHRI MATHEW JOHN, JJ. Respondent by: Shri Saurabh Yadav for the Appellant. Shri R.K. Gupta for the Respondent. ORDER Ashok Jindal, Judicial Member A show cause notice has been issued to the applicant alleging that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng waiver of requirement of pre-deposit during pendency of appeal. 3. After hearing both sides we find that prima facie activity undertaken by the applicant is not covered under clearing and forwarding agent service. Therefore, the applicant has made out a case for 100% waiver of pre-deposit of the impugned demand. Accordingly we waive the requirement of pre-deposit of service tax, interest and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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