2009 (8) TMI 507

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....alf of the appellant. By letter dated 24-8-2009, the appellant requested to decide the matter on merits in their absence. After hearing the Ld. S.D.R. on behalf of the revenue and on perusal of the records, I find that the issue involved in this case is narrow compass and, therefore, after granting stay, the appeal is taken up for hearing. 2. The appellant was providing services of loading, sta....

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....ioner (Appeals) that they are a small entrepreneur and deposited the entire amount of Service Tax along with interest as soon as it came to their knowledge. They also pleaded financial hardship. Prima facie, I find that the appellant provided "Cargo Handling Services" to the company as per contract. It appears that the appellant acted in a bona fide manner and deposit entire amount of Service Tax ....