2007 (2) TMI 638

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..... or the Respondent. ORDER The appellants are required to pre-deposit service tax amount of ₹ 20,69,269/- along with penalty. The appellants are providing service under the categories of C & F Agents Service and have been discharging service tax. They were also carrying out another activity of "Stevedoring" (activity of loading and unloading a ship) in the port area as sub contractor. The ma .....

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..... vice tax. Therefore in terms of the cited judgment and the Circular, the appellants have strong case on merits. Hence the stay application is allowed by granting waiver of pre-deposit of the amount and staying its recovery till the disposal of the appeal. As the issue is covered, the appeal to come up for final hearing on 28-3-2007. 5. The learned Counsel also points out that the Assistant C .....

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