9911796707
TMI Blog2010 (1) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants are liable to pay service tax in respect of these charges as the same are covered in the category of port trust service. Held that- in the light of the decision of New Mangalore Port Trust v. Commr. of Service Tax, 2008 -TMI - 2905 - CESTAT, BANGALORE, the railway siding charges are not covered under the scope of port service and the same are not related to vessels or goods and also th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard both sides. The appellants filed these applications for waiver of pre-deposit approximately of Rs. 12.00 Crores (Rupees twelve crores only). The demand is confirmed on the ground that the appellants rendered the taxable service in the category of port service to the railway within the port area and collected the terminated charges. The case of the Revenue is that the appellants are liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Port Trust, the Commissioner of Central Excise vide Order No. 16/06 dated 11-5-06 held that the service in question comes under the scope of business auxiliary services. No appeal is filed by Revenue against this order. The contention is that in the present case as only the infrastructure has been provided the port trust for movement of goods, their activities are not covered under the port serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng charges are not covered under the scope of port service and the same are not related to vessels or goods and also the Commissioner of Central Excise in the case of Chennai Port Trust held that the service in question is Business Auxiliary Service. Keeping in view the above decision, prima facie, we find that the appellants have a strong case in their favour, therefore, the pre-deposit of the am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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