AKASH INDUSTRIAL SERVICES Vs. COMMR. OF C. EX.

JUDGEMENT

(1.) APPLICANT filed this application for waiver of pre -deposit of service tax amounting to Rs. 6,45,651/ - and penalties.

(2.) The demand of service tax was confirmed on the ground that applicant is providing cargo handling service. The contention is that they are providing labour and transport to carry the goods to M/s. Shri Krishna Rolling Mills. Applicant also provided crane for handling material within the factory premises of M/s. Shri Krishna Rolling Mills. The contention is that as per the definition of cargo handling service the mere transport of goods are not covered under this service. It is submitted that almost 50% of service tax amount is confirmed in respect of transportation charges. The applicant 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).

(3.) THEREFORE , the amount already deposited is sufficient for hearing of the appeal. The pre -deposit of remaining amount of service tax and penalty is waived. Stay petition is allowed.