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TMI Blog2013 (9) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... iness Auxiliary Service had to be adjudicated upon by the Tribunal, there cannot be a full waiver - The Tribunal prima facie was of the view that the appellant rendered services to the shipping lines and was liable to pay service tax under the category of business auxiliary services. The appeal was partly allowed – Pre-deposit was ordered to be paid - there shall be interim stay against recovery of tax, interest and penalty levied by the orders of the adjudicating authority – Partial Stay Granted. - APPEAL (L) NO. 239 OF 2013 - - - Dated:- 3-9-2013 - Mohit S Shah And M S Sanklecha , JJ. For the Appellant : Mr Rajeev Wagley With Mr Dinesh Parmar i/b DSR Legal For the Respondent : Mr Pradeep S Jetly JUDGEMENT:- PC :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the case of the appellant is that it trades in cargo space and does not render any service to the shipping line. The Tribunal by the impugned order prima facie did not accept the above submission and was of the view that the appellant rendered services to the shipping lines and was liable to pay service tax under the category of business auxiliary services. 4. Learned counsel for the appellant submits that the appellant is not an agent of the shipping lines and it had already paid the amount for booking the cargo space and thereafter the appellant had sold the cargo space to exporters. It is, therefore, submitted that for the extra amount received by the appellant from the exporter, which was its trading profit, cannot be treated as co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vt. Ltd. vs. CST, Chennai (supra) whereby the Tribunal had directed the assessee to make pre-deposit of Rs.30 lakhs against the tax demand of Rs.1.38 crore which was within the period of limitation and even so the Madras High Court reduced the amount of pre-deposit to Rs.20 lakhs. Moreover, the appellant has an arguable case in the appeal pending before the Tribunal, the interest of justice would be served if the amount of pre-deposit is reduced from Rs.89 lakhs to Rs.45 lakhs. At this, Mr. Wagley , learned counsel for the appellant, seeks further time of three months to make deposit as the appellant has liquidity problems. 8. Accordingly the appeal is partly allowed and the impugned order of the Tribunal is modified to the extent that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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