https://www.taxtmi.com/caselaws?id=240657 Unconditional waiver of pre-deposit was granted where the assessee showed a strong prima facie case against service tax and penalty on GTA services used for inward and outward transportation. For inward freight on FOR destination supplies, the supplier could not be treated as the assessee's agent, so liability was not established at the stay stage. For outward freight, the dispute was covered by Tribunal precedent supporting the assessee. On that basis, the conditional pre-deposit was waived and stay was allowed. en-us Fri, 18 Nov 2011 00:00:00 +0530 Mon, 09 Dec 2013 06:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240657 Unconditional waiver of pre-deposit was granted where the assessee showed a strong prima facie case against service tax and penalty on GTA services used for inward and outward transportation. For inward freight on FOR destination supplies, the supplier could not be treated as the assessee's agent, so liability was not established at the stay stage. For outward freight, the dispute was covered by Tribunal precedent supporting the assessee. On that basis, the conditional pre-deposit was waived and stay was allowed. Case-Laws Service Tax Fri, 18 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240657