CESTAT grants waiver of pre-deposit for Service Tax on coal handling, influenced by Rajasthan HC precedent.

The CESTAT, New Delhi, granted the applicant's request for waiver of pre-deposit of Service Tax and penalty for providing Cargo Handling Service, as they were deemed to be handling coal movement rather than cargo handling. This decision was influenced by a precedent set by the Rajasthan High Court, and the stay petition was allowed.

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The applicant filed for waiver of pre-deposit of Service Tax and penalty for providing Cargo Handling Service. They argued they were handling coal movement, not cargo handling. CESTAT, New Delhi, waived the pre-deposit based on a decision from Rajasthan High Court. Stay petition was allowed.

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