https://www.taxtmi.com/caselaws?id=253898 The Tribunal granted a waiver from pre-deposit and stayed the recovery of balance dues during the appeal's pendency. The appellant's argument that transportation was the essential service, not clearing and forwarding, was accepted. The Tribunal found transportation to be the primary service, with supervision being ancillary, in line with Section 65A of the Finance Act, 1994. The appellant's partial payment for Goods Transport Agency service was acknowledged, leading to the grant of stay against demands related to clearing and forwarding agency service. en-us Tue, 22 Jan 2013 00:00:00 +0530 Sun, 07 Dec 2014 18:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253898 The Tribunal granted a waiver from pre-deposit and stayed the recovery of balance dues during the appeal's pendency. The appellant's argument that transportation was the essential service, not clearing and forwarding, was accepted. The Tribunal found transportation to be the primary service, with supervision being ancillary, in line with Section 65A of the Finance Act, 1994. The appellant's partial payment for Goods Transport Agency service was acknowledged, leading to the grant of stay against demands related to clearing and forwarding agency service. Case-Laws Service Tax Tue, 22 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253898