2010 (4) TMI 670

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..... , interest and penalties are waived and recovery of the same is stayed during pendency of the appeal - ST/158-159/2009 - S-146-147/KOL/2010 - Dated:- 19-4-2010 - S/Shri S.S. Kang, M. Veeraiyan, JJ. REPRESENTED BY : Shri Kartik Kurmy, Advocate, for the Appellant. Shri R.K. Chakraborty, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. A common issue is in .....

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..... Handling Service means loading and unloading, packing and unpacking for cargo. We have seen the contract which is for transportation of coal within mining area and loading and unloading are appeared to be incidental. Hence, prima facie, we find merit in the contention of the applicants and pre-deposit of amounts of Service tax, interest and penalties are waived and recovery of the same is stayed .....

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