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2014 (10) TMI 645 - AT - Service TaxWaiver of pre deposit - Cargo handling service - Held that:- Applicant in their Profit & Loss Account mentioned the service as ‘Cargo Transport Hire Charges’ - classification dispute of the service would be examined at the time of appeal hearing at length. Prima facie, we find it would be treated as Cargo Handling Service as evident from the various documents - After considering the overall facts and circumstances of the case and the financial hardship pleaded, we direct the applicant to predeposit ₹ 1,50,00,000 within a period of eight weeks - Partial stay granted.
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