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TMI Blog2009 (9) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. ORDER This stay petition is directed against the waiver of pre-deposit of the following amounts :- (i) An amount of Rs. 1,58,12,232/- being the service tax short paid for the services as CHA and Education Cess of Rs. 1,42,057/-; (ii) An amount of Rs. 2,30,08,371/- being service tax on 'Port Services' and Edu. Cess of Rs. 3,11,158/-; (iii) Penalty of Rs. 3,92,73,818/- under Section 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orries, traffic appliance charges, weighment charges for goods; (iii) Railway haulage charges for rail borne goods, local haulage and storage; (iv) Container handling charges consisting of import, export and transshipment wharfage on containers, equipment charges for handling of container storage charges; and (v) Labour charges. As regards the CHA service is concerned, the adjudicating authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax is to be paid on entire contract value. 5. On a careful consideration of the submissions made by both sides and perusal of the records, we find that as regards the 'Port Service' is concerned, the issue is squarely covered in favour of the appellant as was held in the case of Kinship Services Pvt. Ltd. v. CCE, Cochin [2008 (10) S.T.R. 331 (Tri.-Bang.)] and also in respect of the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or waiver of pre-deposit of the differential duty confirmed by the adjudicating authority in respect of CHA services. 7. As the applicant has made out a prima facie case for waiver of entire amount of service tax confirmed by the lower authority, we grant complete waiver of pre-deposit of the amounts involved in the matter and stay recovery thereof till the disposal of the appeal. The stay petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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