https://www.taxtmi.com/caselaws?id=236674 Pre-deposit was waived in a service tax dispute over freight paid for transportation of goods to consignment agents, and recovery was stayed pending appeal. The Tribunal noted that the mere description of buyers as consignment agents did not, by itself, establish that freight was paid by them as agents of the principals. It also recorded a prima facie doubt whether tax could be insisted upon from the consignor where both consignor and consignee appeared to fall within the notified categories, particularly when the freight payments were made by the consignees. Earlier orders in identical matters were relied on. en-us Fri, 10 May 2013 00:00:00 +0530 Wed, 04 Sep 2013 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236674 Pre-deposit was waived in a service tax dispute over freight paid for transportation of goods to consignment agents, and recovery was stayed pending appeal. The Tribunal noted that the mere description of buyers as consignment agents did not, by itself, establish that freight was paid by them as agents of the principals. It also recorded a prima facie doubt whether tax could be insisted upon from the consignor where both consignor and consignee appeared to fall within the notified categories, particularly when the freight payments were made by the consignees. Earlier orders in identical matters were relied on. Case-Laws Service Tax Fri, 10 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236674