2010 (6) TMI 491

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....mber - This stay petition is filed for the waiver of the pre-deposit of the following amounts :   (1) Service Tax of Rs. 2,85,425   (2) Penalty of Rs. 2,85,425 under section 78 of the Finance Act, 1994   (3) Penalty of Rs. 2000 under section 70 of the Finance Act, 1994   (4) Penalty of Rs. 1000 under section 77 of the Finance Act, 1994   2. Heard both sid....

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....ct as they were under the bona fide belief that the services rendered in the minor ports prior to 1-7-2003 were not covered under the category of "cargo handling services." It is his submission that in an identical issue in the case of Western Agencies (P.) Ltd. v. CST [Misc. Order No. 365 of 2008, dated 26-8-2008] matter has been referred to the Larger Bench and two views are possible.   ....