2013 (10) TMI 908

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..... paid by recipient under GTA service, godown rent tax was not paid since the services were prior to 1.6.2007 etc. which will be examined in detail at the time of appeal hearing. At any event, we find that the applicant has already paid Rs.40 lakhs, which is sufficient for waiver of pre-deposit of balance dues. Accordingly, we grant waiver of pre-deposit of balance dues and stay recovery thereof du .....

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..... taxable value as shown in ST-3 returns and in computer and MISC reports. The learned counsel drew the attention of the Bench the tabulation at page 161 of the appeal to substantiate that they have explained in detail that no tax is payable on the differential amount. He submits that the demand was raised on GTA service on which tax was discharged by the Coromandal Fertilizer Ltd. He further submi .....

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..... he services were prior to 1.6.2007 etc. which will be examined in detail at the time of appeal hearing. At any event, we find that the applicant has already paid Rs.40 lakhs, which is sufficient for waiver of pre-deposit of balance dues. Accordingly, we grant waiver of pre-deposit of balance dues and stay recovery thereof during the pendency of the appeal. Stay application is allowed. (Dictated .....

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