2014 (1) TMI 768

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..... f salt in smaller packs and making delivery at the instructions of their masters. The Revenue sought to classify this activity of the applicant under the category of ‘Clearing and Forwarding Agents Service’ - However, Prima facie, the activity undertaken by the applicants are not covered under the category of ‘Clearing and Forwarding Agents Service’. Therefore, this is a fit case for grant of 100% .....

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..... vice'. 3. We have examined the activity undertaken by the applicants. Prima facie, the activity undertaken by the applicants are not covered under the category of 'Clearing and Forwarding Agents Service'. Therefore, this is a fit case for grant of 100% waiver of pre-deposit at this stage. 4. However, the applicant have already made a pre-deposit of Rs. 1,18,606/- and Rs. 11,258/- and .....

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