2012 (11) TMI 612

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ARAN, JJ.   Bharat Raichandani for the Appellant. Y.K. Agarwal for the Respondent. ORDER Ashok Jindal, Judicial Member - These appeal and stay application are directed against the Order-in-Original No: 11/SR (11)COMMR/RGD/09-10 dated 21/01/2010 passed by the Commissioner of Service Tax, Raigad. 2. After hearing both sides, we find that the appeal itself can be disposed of at....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....argo Handling Services" and "Storage & Warehousing Services". 4. The counsel for the appellant submits that in Board's Circular No. 11/1/2002-TRU dated 01/08/2002 it has been clarified that Service Tax is not leviable on the activities of the custodian when he auctions abandoned cargo and VAT/ST is paid in respect of such cargo. Further, in the case of Mysore Sales International Ltd. v. Asstt. ....