CARGO LINKS Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THIS application seeks waiver of pre -deposit of Service tax demand of Rs. 35,171/ - and penalties imposed under Sections 77 and 78 of the Finance Act, 1994 on the appellants. The appellants were carrying out Customs House Agent's (CHA) business for different clients and received brokerage. The demand pertains to the period from 17 -2 -2003 to 31 -3 -2006.

(2.) HEARD both sides and perused the records. There is no dispute that the service provided by the appellant was under the category of 'Business Auxiliary Service' as per the Order -in -Original No. 26/2005 (AC) dated 22 -7 -2005, passed by jurisdictional Assistant Commissioner. This order has not been challenged by the appellants. Impugned order affirmed Order -in -Original No. 81/2007 (AC) dated 5 -9 -2007 holding the same view. In the circumstances, we find that the appellants have not made out prima facie case against the impugned order. Accordingly we order that the appellants should deposit the entire amount of service tax demanded within four weeks from today and report compliance on 15 -10 -2009. Subject to compliance, pre -deposit of balance dues is waived and recovery thereof stayed, pending decision in the appeal.