2014 (12) TMI 284

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..... ivastava, AR, for the Respondent. ORDER This stay petition is filed for waiver of pre-deposit of an amount of Rs. 30,42,146/- confirmed as Service Tax liability, interest thereof and penalties under various sections. 2. The said dues are confirmed against the appellant for the period 2004-2005 to 2009-2010 on the ground that they have provided cargo handling services. 3. Heard both s .....

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..... hin the factory premises. Prima facie, the services rendered by the appellant will not fall under the category of cargo handling services. 5. In view of the above, we hold that the appellant has made out a strong prima facie case for waiver of the pre-deposit of the amounts involved. Accordingly, application for waiver of pre-deposit of amounts involved is allowed and recovery thereof stayed .....

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