https://www.taxtmi.com/caselaws?id=77589 Waiver of pre-deposit was justified where the appellants showed a strong prima facie case on the classification of railway siding charges and related activities. The Tribunal noted that the demand proceeded on the view that movement of goods within the port area and siding charges were taxable as port service under the Finance Act, 1994, but relied on earlier precedent that such charges were not covered by port service because they were not rendered in relation to a vessel or goods in the statutory sense. It also noted a similar treatment as Business Auxiliary Service. On that basis, pre-deposit was waived and recovery stayed during the appeal. en-us Mon, 25 Jan 2010 00:00:00 +0530 Mon, 27 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77589 Waiver of pre-deposit was justified where the appellants showed a strong prima facie case on the classification of railway siding charges and related activities. The Tribunal noted that the demand proceeded on the view that movement of goods within the port area and siding charges were taxable as port service under the Finance Act, 1994, but relied on earlier precedent that such charges were not covered by port service because they were not rendered in relation to a vessel or goods in the statutory sense. It also noted a similar treatment as Business Auxiliary Service. On that basis, pre-deposit was waived and recovery stayed during the appeal. Case-Laws Service Tax Mon, 25 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77589