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TMI Blog2014 (2) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... o shore and vice versa and that the appellant is charging the consideration per tonnage of the goods hauled - appellant had not made out a prima facie case for complete waiver of pre-deposit of amount involved - Conditional stay granted. - Appeal No.ST/10174/2013 - - - Dated:- 8-4-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant: Shri P.D. Rachchh, Adv. For the Respondent: Shri K. Sivakumar, Addl.Commissioner (A.R.) ORDER Per: M.V. Ravindran: This Stay Petition is filed for waiver of pre-deposit of Service Tax of Rs.69,90,654/-, interest thereof and penalties under Sections 76, 77 78 of Finance Act, 1994. 2. The above said amounts have been confirmed by adjudicating authority on the ground that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is his submission that transportation of cargo after such loading and unloading from mother vessel of anchorage was done with the help of tug barge (daughter vessel) by M/s Shreeji Shipping and other firms and they have collected the amount from the said M/s Shreeji Shipping in form of charges towards per metric tonne of the goods transported. It is his mention that the services rendered by them were not classifiable under any other services, but is classifiable under Supply of Tangible Goods. 4. Ld. Additional Commissioner (A.R.), on the other hand, would submit that the appellant, as the owner of the barges, has provided the services in respect of goods in the port area. It is his submission that it is an admitted fact that the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er tonnage of the goods hauled. 7. We are of the considered view that the appellant had not made out a prima facie case for complete waiver of pre-deposit of amount involved. The appellant needs to be put to some condition for hearing and disposing the appeal. Accordingly, we direct the appellant to deposit an amount of Rs.10 lakhs (Rupees Ten lakhs only) within a period of eight weeks from today and report compliance on 24.06.2003 to Deputy Registrar, CESTAT, Ahmedabad. Deputy Registrar, on ascertaining such compliance, will place the file before the Bench for passing appropriate order on 01.07.2013. 8. Subject to such compliance being reported, the application for waiver of pre-deposit of the balance amounts involved is allowed and re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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