2009 (10) TMI 467

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..... for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - Heard both sides and perused the records. The confirmation of service tax and consequent penalties and interest thereon has arisen on the ground that the appellants had been providing services of cargo handling. The show cause notice alleged suppression of facts and the adjudicating authority did not consider the contentions raised b .....

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..... e tax registration. There cannot be any reason for suppression or misstatement, as service tax paid by the appellant could have been availed as credit by M/s. ITC Ltd., Accordingly we find that the appellant has made out a prima facie case for waiver of the pre-deposit of the amounts, involved on the ground of limitation only. Application for waiver of the pre-deposit of the amount is allowed and .....

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