2010 (6) TMI 272

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ER V. Ravindranath for the Petitioner. Smt. Sudha Koka for the Respondent. ORDER M.V. Ravindran, Judicial Member - This stay petition is filed by the applicant for waiver of pre-deposit of the following amounts :— (i) Service Tax : Rs. 1,19,02,707 and Education Cess : Rs. 1,62,245. (ii) Interest on the above amounts under section 75 of the Finance Act, 1994.  (iii) Penalty....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y took registration under both the categories of the services provided by them viz., 'Manpower Recruitment and supply Agencies' and 'Maintenance or Repair services'. It is his submission that the demand is for prior period wherein revenue wants to classify the services rendered by the appellant under the category of 'Cargo Handling Services' and 'Maintenance or Repair Services'. He would submit th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dinate Bench of Calcutta in the case of Assam Petroleum Ltd. v. CCE&ST [Stay Order No. S/583 (Kol.) of 2008, dated 10-7-2008] and Flotech Consultant & Services (P.) Ltd. v. CCE [Stay Order No.  S-557 (Kol.) of 2008, dated 30-6-2008] 5. The learned SDR on the other hand would submit that the services rendered by them would squarely fall under the category of 'Cargo Handling Services' as the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....&CE [2009] 20 STT 357 (Delhi - CESTAT) for the proposition that the activity undertaken by the appellant herein would fall under the category of 'Cargo Handling Service'. 7. On a careful consideration of the submissions made by both sides and on perusal of the records, we find that the adjudicating authority has not specifically come to the conclusion as to the amount, as service tax, payable b....