2010 (6) TMI 31

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.... for the Respondent CORAM: Hon'ble Ms. Jyoti Balasundaram, Vice-President The appellants are herein rendering cargo handling service. During the period 2002, 2005, a demand of service tax has been confirmed and a penalty of Rs.500/- has been imposed under Section 75A of the Finance Act, 1994.    2. I have heard both sides. The plea of the learned counsel for the assessees that since ....