https://www.taxtmi.com/caselaws?id=237635 In service tax appeals concerning margin earned from canvassing air cargo, CESTAT Chennai examined whether the appellants were entitled to complete waiver of pre-deposit at admission. The analysis treated the canvassing activity and the taxable transportation element as distinct from the mode of compensation, and noted that the claim was one of exemption for export cargo rather than non-taxability. Distinguishing authorities involving ocean freight and mixed-service situations, the Tribunal found the Revenue's cited decision more applicable. The result was a direction to deposit 50% of the tax demand, with recovery of the balance stayed during the pendency of the appeals. en-us Thu, 05 Sep 2013 00:00:00 +0530 Thu, 03 Oct 2013 00:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237635 In service tax appeals concerning margin earned from canvassing air cargo, CESTAT Chennai examined whether the appellants were entitled to complete waiver of pre-deposit at admission. The analysis treated the canvassing activity and the taxable transportation element as distinct from the mode of compensation, and noted that the claim was one of exemption for export cargo rather than non-taxability. Distinguishing authorities involving ocean freight and mixed-service situations, the Tribunal found the Revenue's cited decision more applicable. The result was a direction to deposit 50% of the tax demand, with recovery of the balance stayed during the pendency of the appeals. Case-Laws Service Tax Thu, 05 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237635