2011 (5) TMI 806

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....nt. Shri K.K. Jaiswal, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J) (for the Bench) (Oral)]. - This stay petition is filed for waiver of pre-deposit of the following amounts : (1)    Service Tax of Rs. 69,057/- as services rendered under the category of cargo handling services; and (2)    Rs. 6,35,000/- as service tax under the categ....

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....th have entered into a contract sharing export incentive between them, received by the exporter with the appellant, for the purpose they charges at the rate of 3.25 of FOB value. Prima facie this cannot be charged under the category of business auxiliary more so for exporting and for promoting the services of sale of products. As regards the cargo handling services, it is not disputed that appella....