2011 (7) TMI 483

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..... ORDER S.S. Kang, Vice-President. - Heard both sides. Applicant filed these applications for waiver of pre-deposit of amount of service tax and penalties. 2. Show-Cause Notices were issued to the applicants demanding the service tax on the ground that applicant are providing manpower recruitment and supply service. The applicant filed reply to the Show-Cause Notice and adjudicating authority .....

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..... ied. In case applicants are held as provider of cargo handling service, the same has been exempted vide Notification No. 10/2002-ST, dated 1-8-2002 as the applicants are providing cargo handling service in relation to agriculture. 5. Revenue reiterated the findings of the lower authority and say that as per the contract, applicant are loading/unloading the foodgrains and rightly held to be provid .....

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