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2013 (10) TMI 635 - AT - Service TaxCargo Handling Services – Waiver of Pre-deposit - The appellant was engaged in Cargo Handling Services for Tata Chemicals Limited - Held that:- There were no findings of the lower authorities as to whether loading of the bags of soda ash was done out-side the factory premises or otherwise - any activity undertaken by the assessee within the factory premises would not qualify for taxable services under Cargo Handling Service - The definition of Cargo Handling Service was being interpreted by their Lordships in the case of CCE, Ranchi vs. Modi Construction Company [2011 (4) TMI 598 - JHARKHAND HIGH COURT] - if an activity of packing, loading and unloading is done within the factory premises, the said service would be out of the purview of Cargo Handling Service - the appellant had made out a prima-facie case for the waiver of the confirmed demands - application for waiver of pre-deposit of the amounts involved was allowed and recovery thereof stayed till the disposal of appeal – Stay granted.
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