2009 (5) TMI 824

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....n, SDR, for the Respondent. ORDER Heard both sides. The appellants filed this application for waiver of pre-deposit of amount of Service Tax of Rs. 64,04,447/- and penalty amount. The demand was confirmed on the ground that the appellants are providing cargo-handling services. 2. The contention of the appellants is that the appellants entered into contracts with M/s. Mahanadi Coalfields Ltd. fo....

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....inst this Order. In respect of the contract mentioned at Sl. No. 2, the contention of the appellants is that the Tribunal in the appellants' own case reported in 2008 (9) S.T.R. 531, held that the activity undertaken by the appellants is not Cargo Handling Services and set aside the demand. In respect of the third demand, the appellants clearly conceded that the Tribunal in the case of M/s. Gajana....