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2014 (8) TMI 581 - AT - Service TaxWaiver of pre deposit - movement of goods from railway sliding within the factory premises to the place of storage within the same premises - Cargo handling service or not - Assessee paying tax under Manpower supply - Held that:- The impugned order nowhere discloses about the scope of work embodied in the work order. The authority tried to make effort in para 10 of the order but has also not demonstrated the case of the Revenue with sound reason. When the authority passed the order on 16-10-2010 by that time, decision of the Tribunal in the aforesaid two cases were available before him. But he has not at all looked into those decisions - Prima facie, we are satisfied that balance of convenience is in favour of the assessee. - stay granted - matter remanded back for appreciation of facts.
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