2014 (12) TMI 284

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t they were charging them for manufacture of Colour Television production while show cause notice direct them to show cause as to why the said services be not included under the category of cargo handling services. On mere perusal of the definition of cargo handling service as provided in Section 65(23) of Finance Act, 1994, we find that the services rendered by the appellant would not fall under .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... led for waiver of pre-deposit of an amount of ₹ 30,42,146/- confirmed as Service Tax liability, interest thereof and penalties under various sections. 2. The said dues are confirmed against the appellant for the period 2004-2005 to 2009-2010 on the ground that they have provided cargo handling services. 3. Heard both sides and perused the records. 4. On perusal of the records, it tr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ellant will not fall under the category of cargo handling services. 5. In view of the above, we hold that the appellant has made out a strong prima facie case for waiver of the pre-deposit of the amounts involved. Accordingly, application for waiver of pre-deposit of amounts involved is allowed and recovery thereof stayed till the disposal of appeal. (Dictated pronounced in Court) - - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X