https://www.taxtmi.com/caselaws?id=211440 The Tribunal granted the appellant's request to dispense with the pre-deposit of service tax, ruling that the appellant was not operating as a C&F Agent for M/s. Bajaj Auto Ltd. as defined under the Finance Act, 1994. The Tribunal found that the appellant's operations were independent, selling goods to third parties without intervention from M/s. Bajaj Auto Ltd., leading to a full waiver of service tax and penalty. Additionally, the Tribunal deemed the demand prima facie barred by limitation due to lack of concrete evidence of suppression, setting the appeal for final hearing to address remaining issues. en-us Mon, 08 Aug 2011 00:00:00 +0530 Tue, 13 Mar 2012 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211440 The Tribunal granted the appellant's request to dispense with the pre-deposit of service tax, ruling that the appellant was not operating as a C&F Agent for M/s. Bajaj Auto Ltd. as defined under the Finance Act, 1994. The Tribunal found that the appellant's operations were independent, selling goods to third parties without intervention from M/s. Bajaj Auto Ltd., leading to a full waiver of service tax and penalty. Additionally, the Tribunal deemed the demand prima facie barred by limitation due to lack of concrete evidence of suppression, setting the appeal for final hearing to address remaining issues. Case-Laws Service Tax Mon, 08 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211440