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2014 (3) TMI 269 - AT - Service TaxWaiver of pre-deposit of Service Tax - Penalty u/s 77 & 78 - commercial or industrial construction service - Cargo handling service - Held that:- It is the claim of the Appellant that services under the said category, during the relevant period, had been rendered to various Government agencies, for which they were not required to pay any Service Tax. In support, the Appellant has referred to and relied upon the Board's Circular No.116/10/09-ST dated 15.09.2009. It is the grievance of the department that since the Appellant could not produce relevant work orders, invoices/bills, the claim of the, Appellant could not be examined. However, prima facie we find from the enclosures submitted along with the Appeal Memorandum that the Appellant were in correspondence with the department from time to time in submitting the requisite documents - Following decision of Commissioner of Central Excise, Ranchi vs. Modi Construction Company [2011 (4) TMI 598 - JHARKHAND HIGH COURT] - Matter remanded back subject to pre-deposit of Rs. 50 Lakhs. Regarding cargo handling service - Held that:- The activity of cargo handling within the factory premises, prima facie, is covered by the judgement of this Tribunal in the case of Modi Construction Co. which has been later upheld by the Hon'ble Jharkhand High Court. - since we are remanding the major portion of the demand we also expect that the Ld.Commissioner to examine this issue also in the light of the aforesaid judgements. - Matter remanded back subject to pre-deposit in part.
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