2007 (2) TMI 638

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.... Shri K. Sambi Reddy, JDR, for the Respondent. ORDER The appellants are required to pre-deposit service tax amount of Rs. 20,69,269/- along with penalty. The appellants are providing  service under the categories of C & F Agents Service and have been discharging service tax. They were also carrying out another activity of "Stevedoring" (activity of loading and unloading a ship) in th....

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....ntractor is not liable to discharge any service tax. Therefore in terms of the cited judgment and the Circular, the appellants have strong case on merits. Hence the stay application is allowed by granting waiver of pre-deposit of the amount and staying its recovery till the disposal of the appeal. As the issue is covered, the appeal to come up for final hearing on 28-3-2007. 5. The learned....