2009 (5) TMI 824

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..... th sides. The appellants filed this application for waiver of pre-deposit of amount of Service Tax of Rs. 64,04,447/- and penalty amount. The demand was confirmed on the ground that the appellants are providing cargo-handling services. 2. The contention of the appellants is that the appellants entered into contracts with M/s. Mahanadi Coalfields Ltd. for the following nature of work : .....

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..... 008 and the Revenue did not file any appeal against this Order. In respect of the contract mentioned at Sl. No. 2, the contention of the appellants is that the Tribunal in the appellants own case reported in 2008 (9) S.T.R. 531, held that the activity undertaken by the appellants is not Cargo Handling Services and set aside the demand. In respect of the third demand, the appellants clearly conced .....

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..... proximate Rs. 11.00 lakhs on this account. Therefore, the appellants are directed to pre-deposit an amount of Rs. 11.00 lakhs (Rupees eleven lakhs only) within a period of eight weeks from today. On depositing of the above-mentioned amount, pre-deposit of the remaining amount of Service tax and penalties are waived and recovery of the same is stayed during pendency of the appeal. The matter is pos .....

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