2010 (6) TMI 289

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....cial 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 of Rs. 100 per day up to 17-4-2009 and thereafter at the rate of Rs. 200 per day or at the rate of 2 per cent p.m. u....

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....ply 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 that the adjudicating authority has confirmed the demand but has not indicated how much amount is payable under 'Mai....

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....8, 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 appellant is involved in the activity of stacking, restacking and loading of Fertilizer Bags; Truck Transs....

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....ein 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 by the appellant towards the category of services provided by them i.e., 'Cargo handling service' and 'M....