2012 (11) TMI 612

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..... ndani for the Appellant. Y.K. Agarwal for the Respondent. ORDER Ashok Jindal, Judicial Member - These appeal and stay application are directed against the Order-in-Original No: 11/SR (11)COMMR/RGD/09-10 dated 21/01/2010 passed by the Commissioner of Service Tax, Raigad. 2. After hearing both sides, we find that the appeal itself can be disposed of at this stage. Therefore, after granting waiv .....

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..... using Services". 4. The counsel for the appellant submits that in Board's Circular No. 11/1/2002-TRU dated 01/08/2002 it has been clarified that Service Tax is not leviable on the activities of the custodian when he auctions abandoned cargo and VAT/ST is paid in respect of such cargo. Further, in the case of Mysore Sales International Ltd. v. Asstt. CCE [2011] 31 STT 161 and India Gateway Termina .....

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