9911796707
TMI Blog2009 (8) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... ax for the period 1-4-2002 to 31-3-2007 and the show cause notice is clearly time-barred – Held that: - demand of Service Tax within the period of limitation - Applicant is directed to deposit an amount of Rs. 2.5 crores - pre-deposit of the balance amounts is waived - ST/497/2009 - 1181/2009 - Dated:- 27-8-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) REPRESENTED ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ground that the applicant is liable to Service Tax on terminal charges, demurrage and royalty charges. 4. Ld. Counsel submits that the terminal charges were collected from the Indian Railways for the services rendered by them as major port. It is his submission that these services rendered by them to Indian Railways and the charges paid by the Indian Railways to the applicant as demurrag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of charges by the applicant from the Indian Railways. 6.On careful consideration of the entire issue, we find that the applicant has been taking a plea of time-bar before the lower authorities. The findings arrived at by the lower authorities for invocation of extended period seems to be very sketchy. As such, for demand of Service Tax from 1-4-2002 to 31-8-2006 seems to be hit by limitatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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