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TMI Blog2013 (10) TMI 1266X X X X Extracts X X X X X X X X Extracts X X X X ..... er: Mr. M.V. Ravindran; This stay petition is filed for the waiver of pre-deposit of the service tax liability confirmed upon the appellant for the period 01.10.05 to 30.09.10 by attaining adjudication order. The said adjudication order also seeks to levy interest and imposed penalties on the appellant under the Finance Act, 1994 on the ground that the appellant having provided port services is l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he category of port services. It is also his submission that the said view is departed by the coordinate Bench of Chennai in the case of Western Agencies. Subsequently the matter of the Western Agencies was referred to a Larger Bench which took a view in cases, as to that such services would fall under the category of port services. He would submit that the Larger Bench view has been stayed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is no specific findings that they were aware of liability of tax on such services. 5. On careful consideration of the submissions made by both sides, we find that at least for the period from 14.04.07 to 31.12.09, extended period cannot be invoked by a show cause notice dated 07.01.11 for the simple prima facie reason that Revenue authorities could not have claimed that they were of the activit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... weeks from today and report compliance on 13.08.13 before the Deputy Registrar. Deputy Registrar on ascertaining such compliance, will place the file before the Bench for appropriate order on 20.08.13. Subject to such compliance being reported, application for the waiver of pre-deposit of the balance amounts involved of service tax liability confirmed by invoking extended period of limitation is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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