Waiver of pre-deposit granted where effluents were not treated as goods under transport agency service

Transportation of effluents from a factory for disposal was treated as not amounting to goods transport agency service, which supported a prima facie case for the appellant. On that basis, waiver of pre-deposit of service tax, interest and penalty was granted, and recovery of the adjudged amounts was stayed until disposal of the appeal.

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Issues: Whether pre-deposit of service tax, interest and penalty should be waived and recovery stayed in relation to transportation of effluents through a goods transport agency service.

Analysis: The effluents transported from the factory for disposal were treated as not being goods for the purposes of goods transport agency service. On that basis, the appellant was found to have made out a prima facie case for waiver of the adjudged amounts.

Outcome: The application for waiver of pre-deposit was allowed and recovery of the amounts was stayed till disposal of the appeal.

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