https://www.taxtmi.com/caselaws?id=116291 A manufacturer of transformers was found, on a prima facie assessment, not to have acted as an agent for transportation of goods by road where freight charges were borne by the purchasers. The statutory condition for fastening service tax liability on the freight charges was therefore not shown to be satisfied at the interim stage. That strong prima facie case justified waiver of pre-deposit and stay of recovery pending disposal of the appeal. en-us Thu, 12 May 2005 00:00:00 +0530 Mon, 11 Jun 2012 11:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116291 A manufacturer of transformers was found, on a prima facie assessment, not to have acted as an agent for transportation of goods by road where freight charges were borne by the purchasers. The statutory condition for fastening service tax liability on the freight charges was therefore not shown to be satisfied at the interim stage. That strong prima facie case justified waiver of pre-deposit and stay of recovery pending disposal of the appeal. Case-Laws Central Excise Thu, 12 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116291