2010 (1) TMI 302

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....te, for the Appellant. Shri T.H. Rao, SDR, for the Respondent. [Order]. - Heard both sides on the appeal against the confirmation of Demand of Service tax on the ground that the assessees were rendering Cargo Handling Service, and imposition of penalty under the provisions of Section 76 & 77 of the Finance Act, 1994. I find that on merits the issue stands against the assessees by the Tribuna....