2010 (6) TMI 31

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..... R for the Respondent CORAM: Hon'ble Ms. Jyoti Balasundaram, Vice-President The appellants are herein rendering cargo handling service. During the period 2002, 2005, a demand of service tax has been confirmed and a penalty of Rs.500/- has been imposed under Section 75A of the Finance Act, 1994.    2. I have heard both sides. The plea of the learned counsel for the assessees that since .....

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..... ose of extending the benefit of abatement. I, therefore, set aside the impugned order insofar as it disallows the claim for abatement and remit the case to the adjudicating authority for considering the documentary evidence produced by the assessees and passing fresh orders after extending a reasonable opportunity to the assessees of being heard in their defence. 4. The appeal is thus allowed by .....

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