2010 (6) TMI 319

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..... e - Held that: - amount already deposited is sufficient for hearing of the Appeal - pre-deposit of remaining amount of Service Tax and interest and penalties are waived - Stay Petition is allowed - ST/132/2009 - S-238/KOL/2010 - Dated:- 7-6-2010 - S/Shri S.S. Kang, Vice-President and M. Veeraiyan, Member (T) REPRESENTED BY : Shri Kartik Kurmy, Advocate, for the Appellant. Shri R. .....

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..... is treating the loading and unloading of the coal as provider of cargo handling service. In these circumstances we find Applicants had a strong case in their favour and the amount already deposited is sufficient for hearing of the Appeal. The pre-deposit of remaining amount of Service Tax and interest and penalties are waived and recovery of the same is stayed during pendency of the Appeal. Stay P .....

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