2008 (7) TMI 265

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....te, for the Appellant. Shri Manish Mohan, SDR, for the Respondent. [Order per: Jyoti Balasundaram, Vice-President.] - We have heard both sides on the application for waiver of pre-deposit of service tax of Rs. 63,89,680/- + education cess of Rs. 94,969/- (total Rs. 64,84,649/-) and penalty of equal amount under the provisions of Section 78, Rs. 200/- per day during which the failure to pay s....

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....ncludes - (ii) Cargo handling services provided for freight in special containers or for non-containerised freight, (iii) Services provided by a container freight terminal or any other freight terminal, and (iv) Cargo handling service incidental to freight. 8. We find that the activity undertaken by both the appellants for mechanical transfer of coal from the coal face to tippers and s....

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....s amounts received for the same cannot be taxed under the category of cargo handling service. We have, therefore, no hesitation in our mind to hold that the definition of cargo handling service under the Finance Act, 1994, does not include the kind of activities undertaken by the appellants and hence the same are not chargeable to service tax. We also find that there was no suppression or mis-stat....