https://www.taxtmi.com/caselaws?id=242601 The Tribunal granted the appellant's application for waiver of pre-deposit of Service Tax, interest, and penalty under the Clearing & Forwarding Agent services category. The decision was based on the appellant's supervisory role in loading coal at railway yards, which was found not to align with the necessary criteria of clearing and forwarding goods as mandated for such services. The Tribunal emphasized the importance of fulfilling specific requirements to establish liability for Service Tax, ultimately allowing a stay on recovery until the appeal's disposal. en-us Tue, 01 Jan 2013 00:00:00 +0530 Thu, 09 Jan 2014 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242601 The Tribunal granted the appellant's application for waiver of pre-deposit of Service Tax, interest, and penalty under the Clearing & Forwarding Agent services category. The decision was based on the appellant's supervisory role in loading coal at railway yards, which was found not to align with the necessary criteria of clearing and forwarding goods as mandated for such services. The Tribunal emphasized the importance of fulfilling specific requirements to establish liability for Service Tax, ultimately allowing a stay on recovery until the appeal's disposal. Case-Laws Service Tax Tue, 01 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242601