2025 (7) TMI 561

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.... DEVI, MEMBER ( TECHNICAL ) Shri R. Daiveekan, Advocate for the Appellant Shri Rajesh Shastry, Superintendent Authorised Representative for the Respondent ORDER PER : R. BHAGYA DEVI This appeal is filed by the appellant M/s. A S Transport, Bangalore against the impugned Order-in-Appeal No. 167/2009 dated 24.12.2009 passed by the Commissioner of Central Excise (Appeals-II), Bangalore....

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....l before the Commissioner (Appeals), they had pre-deposited Rs. 4,00,000/- on 08.06.2009 and the balance service tax amount of Rs.2,17,873/- was paid on 21.02.2012. It is submitted that since the entire tax amount has been paid and the issue involved is interpretation of law, therefore, the question of suppression does not arise. Moreover, the original authority has imposed penalty of Rs.12,35,000....

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....1994 is defined as 'loading, unloading, packing or unpacking of cargo and includes - (a) Cargo handling services provided for freight in special containers or for non-containerized freight, services provided by a container freight terminal or any other freight terminal, for all modes of transport, and cargo handling service incidental to freight; and (b) service of packing togeth....