2010 (11) TMI 377

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.... for the Appellant. Shri R.K. Chakraborty, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President].  - Heard both sides. 2. The appellants filed these application for waiver of predeposit of service tax and penalties. As the common issue is involved in these two applications, therefore, the same are being taken up together. 3. Vide the impugned order, the dem....

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....he present demand in respect of the same as distribution to other division, is not sustainable. 5. The contention of the Revenue is that the appellants are showing the private records, the other miscellaneous records and maintenance on facilities which are nothing but in respect of storage, hence, demand is rightly made. 6. We find that as per the contract, the transportation of cr....