https://www.taxtmi.com/caselaws?id=2424 The Tribunal waived pre-deposit of service tax and penalty and stayed recovery pending appeal in a dispute over Goods Transport Agency activity being taxed as business auxiliary service or cargo handling service. It found a strong prima facie case because the original transporter had already discharged service tax on the entire freight, while the applicant only collected freight at destination, retained its service portion, and remitted the balance to the transporter. On that basis, the Tribunal granted stay of demand pending disposal of the appeal. en-us Thu, 23 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 08:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2424 The Tribunal waived pre-deposit of service tax and penalty and stayed recovery pending appeal in a dispute over Goods Transport Agency activity being taxed as business auxiliary service or cargo handling service. It found a strong prima facie case because the original transporter had already discharged service tax on the entire freight, while the applicant only collected freight at destination, retained its service portion, and remitted the balance to the transporter. On that basis, the Tribunal granted stay of demand pending disposal of the appeal. Case-Laws Service Tax Thu, 23 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2424