https://www.taxtmi.com/caselaws?id=148344 The Bench granted complete waiver of pre-deposit of the service tax amounts confirmed by the lower authority and stayed the recovery until the appeal's disposal. The stay petition was allowed, with the appellant's arguments regarding 'Port Services' and 'Customs House Agent' services being considered. The Bench established a prima facie case for waiver of the disputed amounts related to 'Port Services' based on previous decisions in favor of the appellant. Additionally, it was concluded that the appellant should only pay service tax on the commission amount for CHA services, leading to a waiver of the differential duty confirmed by the lower authority. en-us Mon, 07 Sep 2009 00:00:00 +0530 Thu, 25 Apr 2013 17:37:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148344 The Bench granted complete waiver of pre-deposit of the service tax amounts confirmed by the lower authority and stayed the recovery until the appeal's disposal. The stay petition was allowed, with the appellant's arguments regarding 'Port Services' and 'Customs House Agent' services being considered. The Bench established a prima facie case for waiver of the disputed amounts related to 'Port Services' based on previous decisions in favor of the appellant. Additionally, it was concluded that the appellant should only pay service tax on the commission amount for CHA services, leading to a waiver of the differential duty confirmed by the lower authority. Case-Laws Service Tax Mon, 07 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148344