2008 (5) TMI 187

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....lant. Shri T.C. Rajadas, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we note that the adjudicating authority demanded service tax of over Rs. 1.33 crores from the appellants in various categories for the period 16-8-2002 to 31-3-2006, denied CENVAT credit to the extent of over Rs.10.8 lakhs and imposed penalties on the....

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.... by the adjudicating authority for the levy of service tax in the category of "Cargo Handling Services" are amounts paid to various agencies and reimbursed by the importers without having to do anything physically with the goods. In this connection, reference has been made to the definition of "Cargo Handling Service" given under Section 65(23) of the Finance Act, 1994. According to this definitio....

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..... 2. After giving careful consideration of the submissions, we find that the facts relating to "Cargo Handling Services" require a closer study, which can be had at the final hearing stage. For the present, we feel like giving the benefit of doubt to the appellants in respect of some of the activities considered by the Commissioner for levy of service tax from the appellants in the category of ....