2009 (10) TMI 665

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..... filed this stay petition for waiver of predeposit of service tax of Rs. 12,43,163.00 and penalties. The demand is confirmed on the ground that the appellants are providing Steamers Agents Service and they are also charging for supplying the extra copies of additional documents to the customer, like, bill of lading and charging amount and as per the Revenue, the same is a part of Steamers Agents .....

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..... ot sustainable. No financial hardship has been pleaded before us except that the deposit of the above-mentioned amount will cause undue hardship as the shipping industry is going to recession. 3. The contention of the Revenue is that the appellants are providing additional documents and are charging documentation fee in respect of the customer to whom the appellants are providing Steamers Agent .....

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