T. HARSHAVARDHANA PRASAD Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS stay petition is filed by the applicant for waiver of pre -deposit of the following amounts :

(2.) HEARD both sides and perused the records.

(3.) THE learned Counsel submits that they have got themselves registered with the authorities under the Finance Act, 1994, as service provider under the category of 'Manpower recruitment and supply agency services'. It is his submission that on 6 -10 -2007, they took registration under both the categories of the services provided by them viz., 'Manpower Recruitment and supply Agencies' and 'Maintenance or Repair services'. It is his submission that the demand is for prior period wherein revenue wants to classify the services rendered by the appellant under the category of 'Cargo Handling Services' and 'Maintenance or Repair Services'. He would submit that the adjudicating authority has confirmed the demand but has not indicated how much amount is payable under 'Maintenance or Repair services' and how much under 'Cargo Handling Services'. He would rely upon the judgment of this Bench in the case of Renu Singh & Co. v. CCE&C, [2007] 11 STT 123 (Bang. - CESTAT); K.K. Appachan v. CCE : [2007] 9 STT 564 (Bang. - CESTAT) for the proposition that the appellant have been discharging Service Tax liability under 'Manpower Recruitment and Supply Agency Services' and the activity done by them earlier to the period cannot be construed under the category of 'Cargo Handling services'. It is his submission that having not quantified the correct amount payable towards the services rendered by them, the stay has to be given as per the stay order of the coordinate Bench of Calcutta in the case of Assam Petroleum Ltd. v. CCE&ST Stay Order No. S/583 (Kol.) of 2008, dated 10 -7 -2008 and Flotech Consultant & Services (P.) Ltd. v. CCE Stay Order No. S -557 (Kol.) of 2008, dated 30 -6 -2008