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2009 (1) TMI 759

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....pondent. ORDER This stay application is directed against the waiver of pre-deposit of Service Tax of Rs. 86,233/- and penalty of Rs. 1,000/-. 2. Heard both sides and perused the records. 3. The confirmation of demand has arisen on the ground that the applicant is providing services of Cargo Handling Services. It is the contention of the Revenue that the stacking, unstacking and loading of the ....