Customs, Excise and Gold Tribunal – Calcutta
I.T.W. India Ltd. vs Commissioner Of C. Ex. And Cus. on 22 May, 2006
Bench: S T S.S., K Kumar
ORDER
S.S. Sekhon, Member (T)
1. Heard both sides in this application. The issue is levy of service tax on the activity of packaging of refractory bricks being conducted by the appellants under the head of levy as Cargo Handling Service, during the period for the levy is 16.8.02 to 11.11.03. Such activity is specifically covered vide entry No. 65 (76b) w.e.f. 16.6.2005 and the appellant has obtained and has been granted the registration w.e.f. that date. The waiver of predeposit and stay of recovery as prayed for, is, therefore, granted, pending regular hearing. Application is disposed off accordingly.
(Dictated and pronounced in open Court)