ORDER
S.L. Peeran, Member (J)
1. The appellant is seeking waiver of pre-deposit of Rs. 2,25,19,764/- being the Service Tax confirmed under the heading of ‘Cargo Handling Services’. The appellants deny carrying on any such activity at the premises of the plant or sites. Their contention is that they are carrying on the activity of packing the goods and not handling with the cargo to the extent of loading and unloading and transporting the same to any point. However, their plea has been rejected and activity of packing the goods has been brought within the ambit of Cargo Handling Services’. It is the contention of the appellant that this type of activity has been brought under the category of packing services from 16.6.2005 and they are paying Service Tax from that period. For the earlier period, there was no category for packing services and the category in existence was ‘Cargo Handling Services’, which is not applicable to the activity carried out by them.
2. The learned Counsel submits that Delhi and Kolkatta bench have already granted waiver of pre-deposit in their own case as reported in 2006 (3) STR 774 and 2006 (4) SIR 115. Further reliance is placed on the ruling of Madras Bench in the case of Glaxo Smith Kline Pharmaceuticals Ltd. v. CCE 2006 (3) STR 711 and Metlex India Pvt. Ltd. v. CCE .
3. The learned JDR submits that as the amount being huge, he would like to get the comments from the Commissioner.
4. The prayer of the learned JDR is accepted as the revenue is high. However, the learned Counsel seeks for an interim stay order as revenue may proceed to collect the amount from the appellants as per the impugned order. The prayer of learned Counsel is accepted and the interim order of stay is granted in the matter. Revenue is barred from recovering the amounts till the matter is heard and disposed of. The stay application and appeal are to be listed together for final hearing in view of high revenue involved. The Commissioner may send his comments on the stay application and also para-wise comments on the (SIC) appeal, so that learned JDR may prepare to argue the matter finally. The stay application and appeal to come up for final hearing on 7th June 2007. Registry to issue this order out of turn.
(Pronounced and dictated in open Court)