TMI Blog2014 (8) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... vity does not amount to cargo handling services. In that case, the imposition of penalty upon the appellants in terms of Section 78 of the Finance Act cannot be, at this prima facie stage, held to be justifiable. We accordingly, dispense with the condition of pre-deposit of penalty, stay the recovery of the same during the pendency of the appeal - Stay granted. - ST/1109/2010 - Stay Order No. ST/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is there any adjournment request. Accordingly, we have heard Shri R.K. Gupta, learned SDR for the Revenue. We find that the issue involved in the present appeal is whether the activity of the appellants as regards the loading and unloading of sugar in the godown amounts to providing cargo handling services or not. We note that there are Tribunals decisions holding that such an activity does not am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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