2008 (5) TMI 111

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..... , is acceptable - 50% of the demand is in respect of transportation of the goods; therefore, the amount already deposited is sufficient for hearing of the appeal - pre-deposit of remaining amount of service tax and penalty is waived - ST/177/2008 - ST/151/2008-(PB), - Dated:- 9-5-2008 - S/Shri S.S. Kang, Vice-President and M. Veeraiyan, Member (T) Shri Bipin Garg, Advocate, for the Appell .....

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..... plicant also submitted that an amount of Rs. 1 lac has already been deposited at the time of hearing of the appeal by the Commissioner (Appeals). 2. We find that as per the definition of cargo handling service the mere transport of goods is excluded. In the present case, 50% of the demand is in respect of transportation of the goods; therefore, the amount already deposited is sufficient for he .....

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