https://www.taxtmi.com/caselaws?id=241125 A prima facie case for waiver of pre-deposit was found in a service tax dispute involving cargo-handling activity connected with wheat. The appellants relied on an earlier finding that the service was not clearing and forwarding service and that the earlier demand was time-barred, contending that the extended period could not be used for the later period. They also argued that the service related to agricultural produce and fell within the exemption under Notification No. 10/2002-S.T. On the material placed, pre-deposit was waived during pendency of the appeal. en-us Mon, 23 Jan 2012 00:00:00 +0530 Tue, 17 Dec 2013 11:12:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241125 A prima facie case for waiver of pre-deposit was found in a service tax dispute involving cargo-handling activity connected with wheat. The appellants relied on an earlier finding that the service was not clearing and forwarding service and that the earlier demand was time-barred, contending that the extended period could not be used for the later period. They also argued that the service related to agricultural produce and fell within the exemption under Notification No. 10/2002-S.T. On the material placed, pre-deposit was waived during pendency of the appeal. Case-Laws Service Tax Mon, 23 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241125