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of <h1>CESTAT grants waiver of pre-deposit for Service Tax on coal handling, influenced by Rajasthan HC precedent.</h1> <h3>SINGH BROTHERS Versus COMMISSIONER OF CENTRAL EXCISE, INDORE</h3> 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 ... Stay/Dispensation of pre-deposit - Applicant contended that they are handling the movement of coal from railway wagon to site of Thermal power station and he doesn't providing any C & F agent service - After considering the detail pre-deposit of service tax and penalty waived 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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