2013 (11) TMI 45

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..... aiver of pre-deposit of amount confirmed as Service Tax liability, interest thereof and penalties imposed under various Sections of Finance Act, 1994. The said Service Tax liability and consequences thereof have been confirmed against the appellant on the ground that the appellant had rendered:- i) Cargo handling services ii) Cleaning services iii) Man power supply agency services. 2. Heard bo .....

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..... Cargo Handling services and having provided such services within the factory limit of the Tata Chemicals Ltd., the said services are not taxable, as has been held by Hon'ble High Court of Jharkhand in the case of Modi Construction Co. - 2011 (23) S.T.R. 6 (Jhar.) 4. Ld. Departmental Representative, on the other hand, would submit that the appellant himself has rendered the services of cleaning a .....

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..... Since there is no amount which has been bifurcated which attribute to the cleaning services, we find that the appellant needs to be put to some condition to hear and dispose the appeal. 6. Accordingly, the appellant is directed to deposit an amount of Rs.1 lakh (Rupees One Lakh only) within a period of eight weeks from today and report compliance on 04.09.2013 before Deputy Registrar. Deputy Regi .....

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