9911796707
TMI Blog2013 (12) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that cargo handling services is in respect of handling of cargo meant for transportation. In view of this, the services demand of Rs. 9.70 lakhs appears to be not sustainable. As regards the demand of Rs. 1.61 lakhs on service of supply of tangible goods, prima facie, we find that this demand also does not appears to be sustainable, as the same is in respect of providing ambulance, cranes, etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onstruction and maintenance of the road and also for construction and maintenance of toll plaza at the Highway. The show cause notice was adjudicated by the Commissioner, Central Excise, Delhi vide order-in-original dated 7-9-2012 by which while the demand of Rs. 1,13,14,014/- was dropped, the demand of Rs. 11,31,929/- was confirmed along with interest and penalty of equal amount was imposed on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, cranes, etc. to Moradabad Toll Road Co. (an SPV of NHAI) to ensure road safety, that this cannot be treated as providing the services of supply of tangible goods,, that the impugned order is totally incorrect, that the appellant have strong prima facie case and that in view of this, the requirement of pre-deposit of service tax demand, interest thereon and penalty may be waived for hearing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this, the services demand of Rs. 9.70 lakhs appears to be not sustainable. As regards the demand of Rs. 1.61 lakhs on service of supply of tangible goods, prima facie, we find that this demand also does not appears to be sustainable, as the same is in respect of providing ambulance, cranes, etc. to Moradabad Toll Road Co. (an SPV of NHAI) for insuring road safety. 6. The appellant thus have a st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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