https://www.taxtmi.com/caselaws?id=78048 The Tribunal granted waiver of pre-deposit for the remaining balance of service tax and penalties, staying recovery until the final disposal of the appeals. The judgment emphasized distinguishing between services of a 'Goods Transport Agency' and those of a 'goods transport operator' and 'truck owner' in determining service tax liability. Considering the appellant had deposited 85% of the total tax liability and legal precedents supporting their position, the Tribunal found the deposited amount sufficient for the appeals' disposal, providing relief to the appellant. en-us Mon, 14 Jun 2010 00:00:00 +0530 Thu, 02 May 2013 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78048 The Tribunal granted waiver of pre-deposit for the remaining balance of service tax and penalties, staying recovery until the final disposal of the appeals. The judgment emphasized distinguishing between services of a 'Goods Transport Agency' and those of a 'goods transport operator' and 'truck owner' in determining service tax liability. Considering the appellant had deposited 85% of the total tax liability and legal precedents supporting their position, the Tribunal found the deposited amount sufficient for the appeals' disposal, providing relief to the appellant. Case-Laws Service Tax Mon, 14 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78048