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2013 (12) TMI 618 - AT - Service TaxDemand of service tax - Interest u/s 75 - Penalty u/s 76, 77, 78 - Held that:- Prima facie department has treated the expenses involved in handling of D.G. Sets as the value of cargo handling services, while the Tribunal in a series of judgments has held that cargo handling services is in respect of handling of cargo meant for transportation. In view of this, the services demand of Rs. 9.70 lakhs appears to be not sustainable. As regards the demand of Rs. 1.61 lakhs on service of supply of tangible goods, prima facie, we find that this demand also does not appears to be sustainable, as the same is in respect of providing ambulance, cranes, etc. to Moradabad Toll Road Co. (an SPV of NHAI) for insuring road safety - appellant thus have a strong prima facie case in their favour - Stay granted.
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