2009 (5) TMI 114 - AT - Service Tax

In the impugned order, Service Tax has been demanded on the ground that the appellants rendered Port Services which is taxable - The appellants in fact are rendering Stevedoring Services in the Mangalore Port. On this issue, this Bench in the case of Konkan Marine Agencies v. CCE 2007 - TMI - 2306 - CESTAT, BANGALORE had already held that the Stevedoring Services would not be liable to Service Tax under the category of Port Services . It is seen that the said decision has been affirmed by the Hon ble High Court of Karnataka 2009 - TMI - 32132 - HIGH COURT KARNATAKA . In these circumstances, we are inclined to order full waiver of the pre-deposit of the dues demanded in the impugned order. No coercive measure should be taken till the disposal of the appeal.

Summary

The Appellate Tribunal CESTAT, Bangalore ordered a full waiver of pre-deposit for the appellants in a case involving Service Tax on 'Stevedoring Services' in the Mangalore Port. The Tribunal cited a previous case and a High Court decision supporting that 'Stevedoring Services' are not taxable under the category of 'Port Services'. No coercive measures should be taken until the appeal is disposed of. The matter is scheduled for a hearing on 27th May 2009.