https://www.taxtmi.com/caselaws?id=32285 The Appellate Tribunal CESTAT, New Delhi denied the application for waiver of pre-deposit of service tax and penalty totaling Rs.8,30,371/-, along with an additional penalty of Rs.5000/-, for an applicant classified as a clearing and forwarding agent. Despite arguments that the applicant's role was supervisory, the Tribunal found the applicant's responsibilities aligned with those of a clearing and forwarding agent based on activities undertaken and a letter from Delhi Vidyut Board appointing the applicant as a coal agent/consultant. The Tribunal directed the applicant to pre-deposit Rs.3 lakhs within six weeks, with the balance amount of tax and penalty waived pending appeal disposal. en-us Thu, 22 Jan 2009 00:00:00 +0530 Wed, 19 Aug 2009 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32285 The Appellate Tribunal CESTAT, New Delhi denied the application for waiver of pre-deposit of service tax and penalty totaling Rs.8,30,371/-, along with an additional penalty of Rs.5000/-, for an applicant classified as a clearing and forwarding agent. Despite arguments that the applicant's role was supervisory, the Tribunal found the applicant's responsibilities aligned with those of a clearing and forwarding agent based on activities undertaken and a letter from Delhi Vidyut Board appointing the applicant as a coal agent/consultant. The Tribunal directed the applicant to pre-deposit Rs.3 lakhs within six weeks, with the balance amount of tax and penalty waived pending appeal disposal. Case-Laws Service Tax Thu, 22 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32285