2011 (5) TMI 803

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..... espondent. [Order per : M. Veeraiyan, Member (T)]. - Heard both the sides on the stay petition. 2. The applicant receives oil in bulk and also the packaging material for the purpose of packing from bulk packs to retail packs. In this connection, they receive the packing material and undertake unloading of the packing materials from the vehicles and the packed retail packs are being loaded .....

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..... rising of the Commissioner (Appeals). 5. Prima facie, we are in agreement with the submissions made by the learned advocate and hold that the activities undertaken by the applicants amount to manufacture and, therefore, they cannot be held to have rendered Cargo Handling Services. 6. In view of the above, we waive pre-deposit of dues as per the impugned order and stay recovery thereof .....

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