2008 (3) TMI 193

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mrs. Sudha Koka, SDR, for the Respondent. [Order per: S.L. Peeran, Member (J) (Oral)]. - The appellants are covered under the category of "Storage and Warehousing services" and "Cargo Handling services". The Revenue has invoked larger period from 16-8-2002 to 31-3-2005 to charging Service Tax. Initially they deposited the tax liability on cargo handling services only but latter they admitted t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that for the period in question they were not covered under both the services. They rely on the ratio of the Apex Court judgment to plead time- bar. As they have good case on time-bar, the learned Counsel seeks waiver of pre-deposit of penalty in the matter. 3. The learned SDR submits that appellants have admitted the liability and therefore, penalty is leviable in the present case. She submit....