2006 (8) TMI 624

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..... : K.S. Reddy ORDER Dr. S.L. Peeran, Judicial Member. - The appellant is required to pre-deposit service tax amount of ₹ 22,58,219 and equivalent penalty. They supplied labours to M/s. Indian Aluminium Company Ltd. The Revenue has proceeded against the appellant to levy service tax on the ground that this activity falls within the category of 'cargo handling service'. The appellant conte .....

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..... y were paid only commission for supply the labours and were not carrying on the cargo handling service. Hence, the issue is covered by the cited judgment. The stay application is allowed unconditionally by granting waiver of pre-deposit in the matter. The revenue is barred from recovery of the amounts till the disposal of the appeal. The appeal to come up for hearing in its turn.
Case laws, De .....

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