2010 (2) TMI 363

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....pellant. Shri M. Ravi Rajendran, JDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This application seeks waiver of pre-deposit of the following amounts :- (i) Service Tax of Rs. 87,672/-; (ii) Education Cess of Rs. 1753; (iii) Interest on service tax under Section 75 of Finance Act, 1994; and (iv) Penalty of Rs. 1000/- under Section 77 of Finance Act, 1994, re....

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....o avail service tax credit on service tax paid on outward freight charges on 'Goods Transport Agency' service on which the appellant is a recipient of the services is required to pay service tax. They have availed such credit. We find that the issue was resolved by decision of the Larger Bench, but the said Larger Bench decision has been stayed by the Hon'ble High Court of Karnataka in an appeal f....