2009 (5) TMI 342

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..... the Respondent. [Order per: T.K. Jayaraman, Member (T) (Oral)]. - In terms of the impugned order, the appellants are required to pre-deposit the following sums: (a) Service Tax of Rs. 60,27,411/- (Rupees Sixty latch Twenty seven thousand four hundred and eleven only) and Education Cess of Rs. 1,20,548/- (Rupees one lath twenty thousand five hundred and forty eight only) under proviso to Section .....

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..... facts and stated that the appellants have actually undertaken sub-contract work of some of the stevedores for handling of loading and unloading of the import and export of cargo. The appellants themselves are registered under the Co-operative Society Act. In terms of the said act, their objective is to improve the economic condition of the members of the society by providing proper and profitable .....

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..... . On perusal of the records, we are not convinced of the stand of the Commissioner. He has recorded that the labourers are paid the wages by the stevedores or the higher authority. This is contrary to the records shown to us by the learned Advocate in the course of hearing. Prima facie, the appellants have a strong case on merits. They have only undertaken to do the work of handling and loading wo .....

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