2007 (8) TMI 76

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..... - stay granted - Appeal No. ST/402/2007 - Stay Order No. 439/2007-Cus.(PB) - Dated:- 23-8-2007 - [Order per : S.S. Kang, Vice-President]. - The applicant filed this application for waiver of pre-deposit of service tax of Rs. 44,26,850/- and penalties. 2. The demand is confirmed after taking into consideration the activity of appellants in providing the business auxiliary service and cargo .....

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..... an agreement with the client regarding the freight upto to. (sic) final destination, discharges his service tax liability as a Goods Transport Agency on the entire freight amount. In this situation, the applicants have a strong case in their favour. Therefore, pre-deposit of amount of service tax and penalty is waived for hearing the appeal. The stay petition is allowed. (Order dictated in the o .....

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