Stevedoring as port service dispute: pre-deposit waived and recovery stayed pending final hearing.

In a service tax dispute over whether stevedoring activity fell within port service, CESTAT Bangalore waived the pre-deposit requirement and stayed recovery of the disputed amount pending final hearing. The order reflects interim relief granted on the basis of the service classification issue, while the substantive appeal remains to be decided.

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Issues: Whether the appellants were entitled to waiver of pre-deposit and stay of recovery in the service tax dispute concerning the treatment of stevedoring activity as port service.

Outcome: The pre-deposit was waived and recovery of the disputed amount was stayed, with the appeal directed to be listed for final hearing.

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