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2015 (11) TMI 1249 - CESTAT CHENNAI

2015 (11) TMI 1249 - CESTAT CHENNAI - 2015 (40) S.T.R. 818 (Tri. - Chennai) - Waiver of pre deposit - Business Support Service - Cargo handling service - transportation of export cargo from CFS to port of shipment in relation to exports - Held that:- Appellants are approved by the Commerce Ministry as CFS at Tiruppur by Public Notice No.8/95 dt. 9.5.1995 as container freight terminal. Section 65 of Finance Act covers all cargo handling service of loading, unloading, packing and unpacking of carg .....

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n of export cargo cannot be classifiable under BSS as the appellant is the CFS operator handling of both import and export cargo. Therefore, prima facie appellants have made out a case for total waiver of predeposit. - Stay granted. - Application No.ST/S/41979/2014 in ST/41695/2014 - MISC ORDER No.40785/2015 - Dated:- 14-5-2015 - Shri R. Periasami, Technical Member And Shri P.K. Choudhary, Judicial Member For the Petitioner : Shri Joseph Prabhakar, Advocate For the Respondent : Shri L. Paneer Se .....

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usiness Support Service in respect of transportation of export cargo from CFS to port of shipment in relation to exports and also imposed equal penalty. 2. Ld. Advocate for the appellant submits that since the appellant is appointed as CFS all their activities are covered under cargo handling service falling under Section 65 (23) of the Finance Act for which they have already registered and discharging service tax in respect of handling of import cargo. He further submits that Finance Act exclud .....

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