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2010 (6) TMI 491 - AT - Service TaxWaiver of the pre-deposit - Limitation - Cargo handling services - Period 16-8-2002 to 30-6-2002 - The issue of categorization of services rendered by the appellant was in dispute during the relevant period and divergent views were taken by the Benches and hence there was a reference to the Larger Bench - find strong force in the contentions raised by the learned counsel that the issue was not free from doubt and they had a bona fide belief - Hence, show-cause notice issued on 18-7-2007 for the period in this case from 16-8-2002 to 30-6-2003 is hit by limitation - The appellants have made out a prima facie case for waiver of the amounts involved - Decided in favour of assessee.
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