2008 (10) TMI 167

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.... [Order]. - This application seeks waiver of predeposit of an amount of Rs. 1,24,884/- demanded from M/s. Swati, CFA, being short paid service tax on clearing and forwarding agent's service found to have been rendered by it during the period September, 1999 to March, 2002. The impugned order has been passed revising an order of the jurisdictional Assistant Commissioner dropping proposal to demand....

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....he charges collected towards rent and administrative charges were not actuals. These amounts had been collected on a flat rate. 2. Moving the application, the ld. Counsel for the appellants submits that the initial order of the original authority had merged in the order of the Commissioner (A). As the department had not challenged the order of the Commissioner (A), the same had become final. Th....