https://www.taxtmi.com/caselaws?id=129030 Waiver of pre-deposit was allowed where service tax demands arose from denial of abatement under Notification No. 32/04-S.T. for certain transporters on the ground that declarations of non-availment of CENVAT credit and Notification No. 12/03-S.T. benefit were not produced. The applicants argued that the service providers were only truck owners and not goods transport agencies, so they were not liable to service tax or registration. Finding prima facie force in that submission and noting the absence of any finding that the transport providers were registered or proceeded against for non-registration or non-payment, the Tribunal stayed recovery of tax, interest and penalties pending the appeals. en-us Tue, 23 Jun 2009 00:00:00 +0530 Tue, 16 Apr 2013 16:08:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129030 Waiver of pre-deposit was allowed where service tax demands arose from denial of abatement under Notification No. 32/04-S.T. for certain transporters on the ground that declarations of non-availment of CENVAT credit and Notification No. 12/03-S.T. benefit were not produced. The applicants argued that the service providers were only truck owners and not goods transport agencies, so they were not liable to service tax or registration. Finding prima facie force in that submission and noting the absence of any finding that the transport providers were registered or proceeded against for non-registration or non-payment, the Tribunal stayed recovery of tax, interest and penalties pending the appeals. Case-Laws Service Tax Tue, 23 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129030