9911796707
TMI Blog2010 (4) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... ng services does not include this activity – facts appreciated – Application for waiver of pre-deposit of the balance amounts involved is allowed - ST/867/2009 - 310/2010 - Dated:- 12-4-2010 - S/Shri M.V. Ravindran, B.S.V. Murthy, JJ. REPRESENTED BY : Ms. L. Maithili, Advocate, for the Appellant. Shri U. Raja Ram, JDR, for the Respondent. [Order per : M. V. Ravindran, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g services . It is the case of the appellant that this activity will not fall under the category of cargo handling services as the definition of cargo handling services does not include this activity. It is also submitted by the learned counsel that in the case of S.N. Uppar Co v. CCE, Belgaum - 2008 (11) S.T.R. 34 (Tri.-Bang.), it was held that movement of semi-finished goods inside the facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this juncture, we are not able to come to a conclusion as the facts needs to be appreciated, which can be done only at the time of final hearing. As the appellant has deposited an amount of Rs. 67,54,517/- against Service tax liability of Rs. 81,23,423/-, we consider this amount as enough deposit to hear and dispose of the appeal. All the legal submissions made by both sides can be considered at ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
