https://www.taxtmi.com/caselaws?id=250557 Loading and unloading of sugar in a godown was treated, for prima facie purposes, as not amounting to cargo handling services in light of earlier tribunal decisions. On that basis, the penalty imposed under Section 78 of the Finance Act, 1994 was found not prima facie sustainable, so the assessee was granted waiver of pre-deposit and stay of recovery pending disposal of the appeal. en-us Mon, 03 Oct 2011 00:00:00 +0530 Mon, 18 Aug 2014 09:15:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250557 Loading and unloading of sugar in a godown was treated, for prima facie purposes, as not amounting to cargo handling services in light of earlier tribunal decisions. On that basis, the penalty imposed under Section 78 of the Finance Act, 1994 was found not prima facie sustainable, so the assessee was granted waiver of pre-deposit and stay of recovery pending disposal of the appeal. Case-Laws Service Tax Mon, 03 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250557