TMI Blog2007 (2) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... re 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 main contractor has already discharged the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Commissioner by letter dated 24-1-2007 has directed the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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