2011 (2) TMI 1132

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... - Heard the learned SDR for the Revenue, as the Applicant vide their letter dated 12-5-2010, made a request to decide the Application for waiver of pre-deposit, on merit. 2. In the present case, a show cause notice was issued to the Applicant for demand of Service Tax and imposition of penalty on the ground that the Applicant was providing cargo handling service. The Work Order dated 2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mpany was recorded on 19-5-2005, wherein it had been specifically mentioned that the scope of the work undertaken by the Applicant was limited to the Work Order. 4. We find that the definition of Cargo Handling Service as provided under clause (23) of Section 65 of the Chapter V of the Finance Act, 1994 reads as under :- "cargo handling services means loading, unloading, packing or unpa....