2008 (3) TMI 193

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..... ndent. [Order per: S.L. Peeran, Member (J) (Oral)]. - The appellants are covered under the category of "Storage and Warehousing services" and "Cargo Handling services". The Revenue has invoked larger period from 16-8-2002 to 31-3-2005 to charging Service Tax. Initially they deposited the tax liability on cargo handling services only but latter they admitted the liability of storage and warehousin .....

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..... re not covered under both the services. They rely on the ratio of the Apex Court judgment to plead time- bar. As they have good case on time-bar, the learned Counsel seeks waiver of pre-deposit of penalty in the matter. 3. The learned SDR submits that appellants have admitted the liability and therefore, penalty is leviable in the present case. She submits that they are not contesting the case on .....

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..... rily depositing the amount and there is a ground to consider the plea of time-bar at the time of final hearing, we grant waiver of pre-deposit in the case. As the demands are more than Rs. 1.50/- crores including penalties, therefore, the matter is required to be heard out of turn. Appeal to come up for final hearing on 9th June, 2008. There shall be no recovery of the amounts even after expiry of .....

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