MAHARAJA GROUP AND ASSOCIATE Vs. CCE

JUDGEMENT

(1.) THE applicant filed this application for waiver of pre -deposit of amount of service tax of Rs. 10,77,467/ - and penalties.

(2.) The demand was confirmed on the ground that the applicant provided the cargo handling service.

(3.) LD . JCDR appearing on behalf of revenue produced the copy of the agreement to submit that the agreement is for cargo handling service.