2009 (7) TMI 801

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..... Handling Services' - services rendered by the applicant were classified by the Adjudicating Authority under 'port services' – Held that: - squarely covered by the decision of the Hon'ble High Court of Karnataka in the case of CCE v. Konkan Marine Agencies [2008 -TMI - 32132 - HIGH COURT KARNATAKA] - prima facie case for the waiver of the pre-deposit of the amounts involved - waiver of the pre-dep .....

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..... (Rupees one hundred only) every day for the period during which they failed to discharge the tax liability under Section 76 of the Act. (4) Penalty of Rs. 1,000/- (Rupees one thousand only) under Section 77 of the Finance Act. (5) Penalty of Rs. 23,10,838/- (Rupees Twenty-three lakh ten thousand eight hundred and thirty-eight only) under Section 78 of the Act. 2.Heard both sides and .....

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..... dicating Authority under 'port services'. It is admitted fact that applicants are providing 'stevedoring services' involving unlashing/lashing of containers in vessels for discharge of import and export containers. The issue is seems to be squarely covered by the decision of the Hon'ble High Court of Karnataka in the case of CCE v. Konkan Marine Agencies (supra). We find that the applicant has mad .....

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