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TMI Blog2014 (3) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... and the findings recorded by the lower authority, we are of the view that the appellant has not made out a prima facie case for the complete waiver of the pre-deposit of the service tax liability confirmed by the lower authorities - Conditional stay granted. - Appeal No.ST/467/12 - - - Dated:- 15-2-2013 - Mr. M.V. Ravindran and r. H.K. Thakur, JJ. For the Appellant: Shri Paritosh Gupta, Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... various goods from the railway wagon/warehouse/ depots to their godowns. It is his submission that the contract entered by the appellant is for the transportation, loading and unloading etc. to such a contract. It is his submission that as regards the service tax liability under GTA services for the transportation availed by the appellant, they have already paid an amount of Rs.3,33,000/- and fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered into by the appellant with the various entities, can be interpreted as being services of cargo handling services. It is his submission that transportation in fact is incidental to the loading and unloading activity undertaken by the appellant. It is his submission that the appellant should be directed to deposit some amount for hearing and disposing the appeal. 5. After considering the subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited an amount of Rs.3,33,000/- on the transportation charges for which credit has been given by the adjudicating authority, we direct the appellant to deposit an amount of Rs.1,50,000/- within eight weeks from today and report compliance on 09.05.13 before the Deputy Registrar. Deputy Registrar after ascertaining such compliance, will place the file before the bench for passing appropriate order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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