https://www.taxtmi.com/caselaws?id=31073 The article states that a prima facie case for complete waiver of pre-deposit and stay of recovery was found where the appellants' activity was confined to transport of goods by barges and did not include loading or unloading integral to cargo handling. It also notes that the contracts relied on by the department omitted loading and unloading clauses, and that the services at Karwar and Redi were treated as mere transportation. The steamer-agent invoices had already suffered service tax, so a further levy was viewed as double taxation. On this prima facie view, complete waiver of pre-deposit and stay of recovery were granted until disposal of the appeal. en-us Mon, 24 Mar 2008 00:00:00 +0530 Thu, 16 Oct 2008 19:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31073 The article states that a prima facie case for complete waiver of pre-deposit and stay of recovery was found where the appellants' activity was confined to transport of goods by barges and did not include loading or unloading integral to cargo handling. It also notes that the contracts relied on by the department omitted loading and unloading clauses, and that the services at Karwar and Redi were treated as mere transportation. The steamer-agent invoices had already suffered service tax, so a further levy was viewed as double taxation. On this prima facie view, complete waiver of pre-deposit and stay of recovery were granted until disposal of the appeal. Case-Laws Service Tax Mon, 24 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31073