https://www.taxtmi.com/caselaws?id=188898 The appellants, registered as CHA and C & F Agent, sought a waiver of pre-deposit of Service Tax and penalty amounting to Rs. 4,25,16,048/- and Rs. 5 crores, respectively. Despite detailed submissions and evidence demonstrating non-taxability of elements, a demand was raised by the Department. The Commissioner's failure to consider evidence and potential violation of natural justice led to the appellants being granted a full waiver of pre-deposit and a stay on recovery pending appeal disposal, with expedited hearing scheduled due to significant revenue implications. en-us Fri, 18 Aug 2006 00:00:00 +0530 Tue, 20 Dec 2016 10:44:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188898 The appellants, registered as CHA and C & F Agent, sought a waiver of pre-deposit of Service Tax and penalty amounting to Rs. 4,25,16,048/- and Rs. 5 crores, respectively. Despite detailed submissions and evidence demonstrating non-taxability of elements, a demand was raised by the Department. The Commissioner's failure to consider evidence and potential violation of natural justice led to the appellants being granted a full waiver of pre-deposit and a stay on recovery pending appeal disposal, with expedited hearing scheduled due to significant revenue implications. Case-Laws Service Tax Fri, 18 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188898