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of <h1>CESTAT Bangalore Grants Waiver on Service Tax & Education Cess Pre-Deposit</h1> <h3>MARGADARSHI MARKETING PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, HYDERABAD</h3> The Appellate Tribunal CESTAT Bangalore granted a waiver of the entire dues demanded in the impugned order until the appeal is resolved. The appellants ... - The Appellate Tribunal CESTAT Bangalore ordered waiver of the entire dues demanded in the impugned order until the appeal is disposed of. The appellants were required to pre-deposit Rs. 12,84,282/- towards Service tax, Rs. 25,686/- for Education Cess, and interest amount not quantified. The Commissioner (Appeals) confirmed the demand of Service tax under the category of C&F, but the learned advocate argued that the activity of the appellant was not that of a clearing and forwarding agent. The Tribunal noted previous favorable decisions for the appellant on the same issue.
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