C. KRISHNAKUMAR Vs. COMMISSIONER OF C. EX., KOCHI

JUDGEMENT

(1.) THE appellant is required to pre -deposit service tax amount of Rs. 1,57,809/ - and penalties under various Sections in terms of the impugned order. The appellant was carrying on the activity of arranging labours for handling of four items from the Railway Wagons at the company railway siding at Walayar with effect from 10 -6 -2002. The Revenue has proceeded to bring the said activity under Cargo Handling Service. The learned Counsel submits that the supply of labours would not bring under the category of cargo handling service. He relies on the following judgments in support of his contention : - (a) K.K. Appachan v. CCE, Palakkad [2007 (7) S.T.R. 230 (Tri. - Bang.)] (b) Renu Singh & Co. v. CCE, Hyderabad [2007 (7) S.T.R. 397 (Tribunal) = 2007 -TIOL -1181 -CESTAT -Bang]

(2.) HEARD the learned DR in the matter. We find that prima facie, the issue is covered by the cited judgments in the assessees favour. Hence the stay application is allowed by granting waiver of pre -deposit of the amounts and staying its recovery till the disposal of the appeal. As the issue is covered by the cited judgments, the matter is listed for final hearing on 1st November 2007.