2011 (4) TMI 1288 - HC - Service Tax

Demand - Port service - Whether any provisions other than clause (q) of section (2) of the Major Port Trusts Act 1963 or any provisions other than clause (4) of section (3) of the Indian Ports Act 1908 are applicable to interpretation of port service defined under section 65(82) of the Finance Act 1994 - the decision in the case of Western Agencies Pvt. Ltd. Versus CCE 2011 (3) TMI 528 - CESTAT CHENNAI (LB) contested where it was held that Facilities and infrastructure inside a port or other port serve the purpose of a port or other port - Held that - Issue notice to the respondents returnable in eight weeks - There shall be an order or interim stay.

Summary

The Madras High Court issued a notice to the respondents returnable in eight weeks regarding S.T. Appeal No. 244 of 2006, with an interim stay or further hearing in the appeal.