2013 (10) TMI 635

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.... Kinariwalla, A.R. ORDER Per : Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of an amount of Rs.18,81,567/- confirmed as Service Tax liability, interest thereof and penalties under various sections of the Finance Act, 1994. 2. The above said confirmation of demand, interest and penalties have arisen on conclusion of the proceedings before both the lower....

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....is within the factory premises and he submits that any activity undertaken by the assessee within the factory premises would not qualify for taxable services under Cargo Handling Service. In support of this proposition, he relies upon the Stay Order of this Bench in the case of Ashish Technocraft Pvt. Limited, No.S/1666/WZB/AHD/2011 dated 08.12.2011. He would also submit that in an identical issue....

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....wise. The definition of Cargo Handling Service was being interpreted by their Lordships in the case of Modi Construction Company (supra) wherein the Hon'ble High Court has held that if an activity of packing, loading and unloading is done within the factory premises, the said service would be out of the purview of Cargo Handling Service. On perusal of the stay order of this Bench in the case of As....