2009 (1) TMI 759

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..... cted against the waiver of pre-deposit of Service Tax of Rs. 86,233/- and penalty of Rs. 1,000/-. 2. Heard both sides and perused the records. 3. The confirmation of demand has arisen on the ground that the applicant is providing services of Cargo Handling Services. It is the contention of the Revenue that the stacking, unstacking and loading of the Newsprint in the appellant s customers fact .....

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..... ter the assessee is put to such a notice. As such, we find that the applicant has made out a prima facie case for waiver of the pre-deposit of the amounts involved. The application for the waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of the appeal. The stay order will be in force even after lapse of 180 days. Appeal to come up in its turn. .....

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