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TMI Blog2009 (9) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... d against the waiver of pre-deposit of the following amounts :- (i) An amount of Rs. 1,58,12,232/- being the service tax short paid for the services as CHA and Education Cess of Rs. 1,42,057/-; (ii) An amount of Rs. 2,30,08,371/- being service tax on Port Services and Edu. Cess of Rs. 3,11,158/-; (iii) Penalty of Rs. 3,92,73,818/- under Section 78 of the Finance Act, 1994 in addition to pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment charges for goods; (iii) Railway haulage charges for rail borne goods, local haulage and storage; (iv) Container handling charges consisting of import, export and transshipment wharfage on containers, equipment charges for handling of container storage charges; and (v) Labour charges. As regards the CHA service is concerned, the adjudicating authority has held that the applicant was g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contract value. 5. On a careful consideration of the submissions made by both sides and perusal of the records, we find that as regards the Port Service is concerned, the issue is squarely covered in favour of the appellant as was held in the case of Kinship Services Pvt. Ltd. v. CCE, Cochin [2008 (10) S.T.R. 331 (Tri.-Bang.)] and also in respect of the applicant s own case as decided by this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifferential duty confirmed by the adjudicating authority in respect of CHA services. 7. As the applicant has made out a prima facie case for waiver of entire amount of service tax confirmed by the lower authority, we grant complete waiver of pre-deposit of the amounts involved in the matter and stay recovery thereof till the disposal of the appeal. The stay petition is allowed. (Pronounced and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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