2011 (2) TMI 1132

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..... the Service Tax - Decided in favor of the assessee by way of direction to deposit Rs. 4 Lakh. - ST/214/2009 - S-34/KOL/2011 - Dated:- 28-2-2011 - S/Shri S.S. Kang, S.K. Gaule, JJ. Shri R.K. Chakraborty, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. Heard the learned SDR for the Revenue, as the Applicant vide their letter dated 12-5-2010, made a request to deci .....

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..... ounts in respect of the services provided by the Applicant. During investigation, a statement of the service provider, Shri Rafique Ahmed Majumder, Owner of the Applicant company was recorded on 19-5-2005, wherein it had been specifically mentioned that the scope of the work undertaken by the Applicant was limited to the Work Order. 4. We find that the definition of Cargo Handling Service as pro .....

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..... ng all the facts and circumstances into consideration, the Applicant is directed to deposit an amount of Rs. 4.00 lakh (Rupees four lakh) within a period of 3 weeks from the date of receipt of this Order and report compliance on 4-4-2011. On deposit of the above-mentioned amount, predeposit of the remaining amount of Service Tax is waived and recovery of the same is stayed during pendency of the A .....

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