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TMI Blog2014 (12) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (AR) JUDGEMENT Per: M.V. Ravindran; 1. This application is filed for waiver of pre-deposit of an amount of Rs. 1,95,28,797/- confirmed as Service Tax liability, interest thereof and penalties. 2. The above said tax has been confirmed by the adjudicating authority on the ground that the appellant has not discharged the Service Tax liability on an amount collected by them as storage & wareh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem as a composite stuffing charges (export) on which Service Tax is not payable. It is his submission that Revenue wants to tax this amount under the category of storage & warehousing charges. It is his submission that in Stay Order No.M/10696/2014, dt.10.02.2014 and No.M/11104/2014, dt.03.03.2014, this Bench has held whenever composite services are rendered for export and classified under cargo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gnment. On factual matrix, random invoices which have been produced before us indicate that the appellant has raised and billed separately for storing charges and other charges towards composite stuffing charges for export consignment and it also indicates that for the export cargo storage chargers they have discharged the Service Tax liability. The entire order of the adjudicating authority has n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as already been recorded by us hereinabove.
7. In view of the foregoing, we are of the considered view that the appellant has made out a prima facie case for waiver of the pre-deposit of the amounts involved. Application for waiver of pre-deposit of amounts involved is allowed and recovery thereof stayed till the disposal of appeal.
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