LAWS(CE)-2011-4-47

INDUSTRIAL HANDLING Vs. COMMISSIONER OF C. EX., HALDIA

Decided On April 25, 2011
Industrial Handling Appellant
V/S
Commissioner Of C. Ex., Haldia Respondents

JUDGEMENT

(1.) HEARD both sides.

(2.) THE Applicant filed this Application for waiver of pre -deposit of Service Tax of Rs. 1,47,07,296.00 and penalties.

(3.) THE demand is confirmed on the ground that the Applicant is providing business support service.