2009 (7) TMI 801

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..... the Appellant. Shri Ravi Rajendran, DR, for the Respondent. [Order per : M.V. Ravindran, Member (J) (Oral)]. - This stay petition is directed against the waiver of the pre-deposit of the following amounts : (1)     Service Tax of Rs. 22,99,211/- (Rupees Twenty-two lakhs ninety-nine thousand two hundred and eleven only) and Education Cess of Rs. 11,627/- (Rupees Eleven thou .....

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..... ant is rendering the services which would fall under the category of "Stevedoring Services" as defined under Section 65(82) of the Finance Act, 1994. 4. Learned Consultant appearing on behalf of the applicant submits that the applicant is rendering the services of 'Cargo Handling Services'. It is his submission that this cargo handling service cannot be considered as 'Port Services' as has .....

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