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TMI Blog2019 (5) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... ide Miscellaneous Order No. M/30067-30068/2019 [ 2019 (5) TMI 1097 - CESTAT HYDERABAD ] , the Tribunal had allowed the plea of the appellant that since M/s Hindustan Unilever Limited has paid up the service tax demand under GTA services, the same may be treated as compliance of mandatory pre-deposit on their part. The appellant has complied with the mandatory requirement of pre deposit, taking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , read with Section 83 of the Finance Act, 1994. Today, when the matter came up for hearing, the Ld. Counsel Ms. Nivedita Mehta submitted that the issue in the appeal is with regard to the classification of services. The Department urges that the services rendered by the appellant fall under the category of Clearing Forwarding Services , whereas the appellant contends that they have rendered G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited supra), the Tribunal had followed the decision of Hon ble Jurisdictional High Court of Andhra Pradesh and Telangana and allowed the plea of the appellant that since M/s Hindustan Unilever Limited has paid up the service tax demand under GTA services, the same may be treated as compliance of mandatory pre-deposit on their part. The relevant portion of the decision of Hon ble High Court of Andh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.3 on the above mentioned aspects for as per its plea HUL Limited has already discharged its liability towards GTA services, which allegedly cover even the service tax demanded from the petitioner, and the same has not been given credit to by respondent No. 1, the petitioner may not be liable to pay further amount towards predeposit. 3. In the above view of the matter, respondent No. 3 is directe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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