2015 (8) TMI 207

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.... The appellant has filed this miscellaneous application for waiver of predeposit of entire dues. 2. The appellant is a C&F Agent and also availing GTA service. The adjudicating authority confirmed service tax demand of Rs. 1,24,975/- under C&F Agent and Rs. 2,50,828/- as recipient of GTA service. 3. The learned consultant submits that service tax demanded under C&F Agent is nothing but reimbursa....

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....ervice. He further submits that they are unregistered with the Registrar of Firms and they have only obtained PAN from the income tax authorities. He further submits that Section 2(1)(d)(v) has been amended with effect from 1.7.2012 to include partnership firms whether registered or not and they are discharging service tax from 1.7.2012 and prior to 1.7.2012 they are not liable to pay service tax ....