2008 (1) TMI 183

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..... rima facie, this service cannot be classified under the category of ‘Cargo Handling Service’ but the same is classifiable under ‘Business Auxiliary Service’ - stay application is allowed - ST/379/2007 - 16/2008 - Dated:- 1-1-2008 - Dr. S. L. Peeran, Member (J) and Shri T. K. Jayaraman, Member (T) [Order per: S. L. Peeran, Member (J)]. -1. The appellant is required to pre-deposit Service .....

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..... 3. The learned DR submits that they were carrying on loading and unloading of crushed limestone which is a part of 'cargo handling service' and that activity is required to be classified under that heading. 4. This is resisted by the learned Counsel. He relies on the following judgments (i) M/s. J J Enterprises v. CCE, Raipur [2006 (3) S.T.R. 655 (Tri.-Del.) = 2005 (186) E.L.T. 1 .....

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