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TMI Blog2013 (11) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... Prasad, JC (AR) ORDER Per Mathew John; 1. The applicant is engaged in the activity of cargo handling at one Internal Container Depot at Tuticorin and they are registered for payment of service tax under cargo handling service. They had taken forklifts and cranes from another agency for rendering the said service. Such other agency was raising bills to the applicant showing payment of service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 were issued. After adjudication, and first appeal, an amount of Rs.52,28,194/- (Rs.2500659+Rs.2727535) is confirmed against the applicant along with interest and penalty. 3. The counsel for applicant submits that the definition of cargo handling service at section 65(23) specifically excluded cargo handling for export goods. Once the service is specified and excluded for the purpose of imposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Act 1994 beyond even the quantum of credit taken because tax is demanded on the value of exempted service which is not legally sustainable. Therefore, learned counsel submits that appeal may be admitted without any pre-deposit. 5. Opposing the prayer, Ld. AR for Revenue submits that it is very clear from the definition at Rule 2(e) that any service which is exempted or any service on which ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted. Considering the overall facts and circumstances of the case, we direct the applicant to make a pre-deposit of Rs.20,00,000/- (Rupees twenty lakhs only) within 6 weeks and report compliance on 2.8.2013. Subject to such deposit, pre-deposit of balance dues arising from the impugned order is waived and there shall be stay on collection of such dues during pendency of the appeal. (Dictated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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