2014 (2) TMI 1086

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..... shi, Superintendent (AR) PER : P R Chandrasekharan The appeal and stay petition are directed against Order-in-Appeal No. RPS/52/NSK / 2013 dated 25/02/2013 passed by the Commissioner of Central Excise & Customs, (Appeals), Nasik. 2. Vide the impugned order a service tax demand of Rs.9,23,092/- has been confirmed against the appellant M/s. Jay Enterprises for the period 2005-06 to 2009-10 classi .....

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..... Rs.2,67,392/- and interest of Rs.46,154/- against the confirmed demands. Accordingly, he pleads for grant of stay. 4. The learned Superintendent (AR) appearing for the Revenue, on the other hand submits that, for the period 2006-07 onwards, the appellant themselves have been classifying the service under Business Auxiliary Service and discharged service tax liability and, therefore, there is no .....

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..... and delivers the same at the premises of his client M/s. Dirk India Ltd. in the vehicles given by M/s. Dirk India Ltd. Thus, the service is more appropriately classifiable under Cargo Handling Service and not under Business Auxiliary Service. In view of the above, the appellant has made out a strong prima facie case for waiver of pre-deposit of the dues adjudged. Accordingly, we grant waiver from .....

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