2014 (2) TMI 1088

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.... PER : M V Ravindran This application is filed for the waiver of pre-deposit of an amount of Rs.2,40,71,132/- confirmed as service tax on the appellant under the category of Cargo Handling Services, interest thereof and equivalent amount of penalty. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that in an identical issue for the earlier period, a show ....

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.... which is in favour of the appellant. In our view, the issue regarding the service tax liability on the appellant for the services rendered for the Cargo which has been stored and subsequently exported, whether would fall under the category of Export of Services or not, is an arguable question which needs to be gone into details. This detailed analysis can be undertaken by the Bench only at the ti....