https://www.taxtmi.com/caselaws?id=234467 Freight collected by a freight forwarder and remitted to shipping lines was held prima facie not to be consideration for Business Support Service, so no pre-deposit was required on that component and interim relief was granted. For services rendered to Special Economic Zone units, exemption under Notification No. 4/2004-ST depended on whether the services were actually consumed within the SEZ, a factual issue that could not be conclusively decided at the stay stage. Partial relief was therefore granted on that issue, with a pre-deposit directed and the balance waived subject to compliance. en-us Tue, 22 Jan 2013 00:00:00 +0530 Fri, 23 Aug 2013 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234467 Freight collected by a freight forwarder and remitted to shipping lines was held prima facie not to be consideration for Business Support Service, so no pre-deposit was required on that component and interim relief was granted. For services rendered to Special Economic Zone units, exemption under Notification No. 4/2004-ST depended on whether the services were actually consumed within the SEZ, a factual issue that could not be conclusively decided at the stay stage. Partial relief was therefore granted on that issue, with a pre-deposit directed and the balance waived subject to compliance. Case-Laws Service Tax Tue, 22 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234467