2012 (11) TMI 684

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....nt. [Order per : B.S.V. Murthy, Member (T)]. - The issue involved is very short and after hearing both sides, we find that it can be finally decided. Therefore, we waive the requirement of pre-deposit and take up the appeal itself for final decision. 2. The facts in brief are that the appellants entered into an agreement with M/s. Chowgule & Company Ltd., for providing the services of exc....

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.... 3. The learned counsel, on behalf of the appellant, submitted that the show cause notice had proposed demand of service tax on all the services rendered by the appellant under the category of 'Business Auxiliary Service' whereas the original adjudicating authority confirmed the demand in respect of a portion of the services rendered under the category of 'Cargo Handling Service'. Therefore, ....