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2014 (2) TMI 94 - AT - Service TaxReview of order - Order to make pre deposit - Demand under Cargo Handling - Held that:- Whether the appellant was un-loading and loading to the wagons and rendered a taxable service is a matter to be determined in the substantive appeal. Since a reasoned order was passed, re-consideration of the same on the ground that the several facts mentioned in the Show Cause Notice were not considered properly by the Tribunal, is an invitation to review. There is no merit in the application as there is no jurisdictional or an error apparent on the record discernable - Since assessee failed to make pre deposit - Appeal rejected.
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