9911796707
TMI Blog2008 (12) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... e activities undertaken by the appellants - under CHA services in terms of the Board’s Circular, service tax paid on 15% of the gross receipt – prima facie, the appellants have strong case in their favour on merits and limitation – stay granted - ST/442/2008 - 1183/2008 - Dated:- 3-12-2008 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran, Member (J) S/Shri K.S. Ravi Shankar and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year 1997, applied for registration under CHA and C F services to the Department informing the activities undertaken by them. However, the Department gave them the registration only as CHA. He took us to the relevant records to urge that the Revenue has already been informed the details of the activities undertaken by the appellants. In fact, under CHA services in terms of the Board's Circular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of limitation. Moreover, this Bench in the stay application filed by M/s. Ganesh Shipping Others, on 24-11-2008, has been pleased to grant full waiver of pre-deposit of the amount in an identical issue. In view of the above facts, we are inclined to order full waiver of the dues demanded in the impugned order. The stay application is allowed. The Revenue shall not proceed to recover the dispu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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