2010 (4) TMI 666

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....te, for the Appellant. Shri U. Raja Ram, JDR, for the Respondent. [Order per : M. V. Ravindran, Member (J)]. - This stay petition is filed for waiver of pre-deposit of the following amounts. (1)     Service Tax of Rs. 81,23,423/- (2)     Penalty of Rs. 100/- per day up to 17-4-06 and from 18-4-06 @ 200/- per day or @ 2% per month whichever is ....

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....he learned counsel that in the case of S.N. Uppar & Co v. CCE, Belgaum - 2008 (11) S.T.R. 34 (Tri.-Bang.), it was held that movement of semi-finished goods inside the factory premises will not come under the category of cargo handling. It is the submission that they have got themselves registered under the "Manpower Supply Services" and "Business Auxiliary Services" for the period July 2005 onward....