2010 (3) TMI 627 - AT - Service Tax

Stay order Assessee rendering stevedoring services, and remanded the case to the adjudicating authority on the issue as to whether confirmation of the tax demand would result in double taxation - whether stevedoring services would fall within the category of port services Held that - Stay applications are hereby allowed. Both sides are at liberty to mention the matter once the Larger Bench decision is pronounced.

Summary

The Appellate Tribunal CESTAT, Chennai granted a stay on the service tax demand confirmed against the assessees for providing stevedoring services, pending a decision by the Larger Bench on whether stevedoring services fall under "port services." The demand cannot be confirmed until the Larger Bench decision is made. Stay applications allowed.