Appellant's Stay Petition Partially Successful in Service Tax Case

The appellant's stay petition against the waiver of pre-deposit amounts related to Service Tax, interest, and penalties concerning the liability under 'Business Auxiliary Service' was partially successful. The appellant was directed to deposit a specific amount related to brokerage within four weeks. If the deposit is made, the pre-deposit condition for the remaining amounts is waived, and recovery is stayed until the appeal is resolved. The court noted that the purchase and sale of space in liners favored the appellant based on a previous decision, but further examination is required to determine if the brokerage received constitutes reimbursement.

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Issues:
Service Tax liability under 'Business Auxiliary Service' - Reimbursement of charges - Pre-deposit waiver.

Analysis:
The case involves a stay petition against the waiver of pre-deposit amounts related to Service Tax, interest, and penalties. The issue at hand concerns the Service Tax liability under the category of 'Business Auxiliary Service'. The appellant purchases space from liners and resells it to customers. The Department contends that these services are taxable under 'Business Auxiliary Service', while the appellant argues that the brokerage received from shipping liners is a reimbursement of charges. Upon review, it is noted that the purchase and sale of space in liners seem to be in favor of the applicant based on a previous decision by the same Bench. However, the matter of brokerage received requires further examination to determine if it constitutes reimbursement. The appellant is directed to deposit a specific amount related to the brokerage within four weeks and report compliance. If the deposit is made, the pre-deposit condition for the remaining amounts is waived, and recovery is stayed until the appeal is disposed of.

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