Oral Judgment: (Smt. Ranjana Desai, J.)

1. Rule. Rule made returnable forthwith.

2. Learned counsel for the respondents waive service. By consent of the parties, matter is taken up for final hearing forthwith.

3. The petitioners are an ex-servicemen company incorporated under the Companies Act, 1956. The petitioners and similar other companies are incorporated pursuant to a Memorandum of Understanding entered into with the Ministry of Energy and the Ministry of Defence. The shares of the petitioners are held by war widows and disabled soldiers.

4. In the present petition filed under 226 of the Constitution of India, the petitioners are challenging the order dated 8/10/2008 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai (‘tribunal’ for short) in Appeal No.ST/167/08-Mum, wherein the tribunal has directed the petitioners to deposit a sum of Rs.30 lacks as a condition for hearing the appeal filed by the petitioners against the order in original dated 1/5/2008 passed by respondent No.2.

5. The basic question in this case is whether the definition of "cargo handling service" under the Finance Act, 1994 includes the kind of activiti