https://www.taxtmi.com/caselaws?id=35139 For waiver of pre-deposit, the activities were examined on a prima facie basis and were found to align more closely with clearing and forwarding agent services than with cargo handling, because they included unloading from railway siding, transport to a transshipment yard, stacking, warehousing-related functions and delivery to importers. The plea that the demand was wholly time-barred was not accepted at the stay stage because the Department said relevant particulars were not earlier available. Balancing prima facie merits against revenue protection, only partial relief was granted and a conditional pre-deposit was directed for the appeal to proceed. en-us Mon, 02 Mar 2009 00:00:00 +0530 Fri, 08 Jan 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35139 For waiver of pre-deposit, the activities were examined on a prima facie basis and were found to align more closely with clearing and forwarding agent services than with cargo handling, because they included unloading from railway siding, transport to a transshipment yard, stacking, warehousing-related functions and delivery to importers. The plea that the demand was wholly time-barred was not accepted at the stay stage because the Department said relevant particulars were not earlier available. Balancing prima facie merits against revenue protection, only partial relief was granted and a conditional pre-deposit was directed for the appeal to proceed. Case-Laws Service Tax Mon, 02 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35139