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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 ..... re of the view that their services are not covered under port services, can be held as a bonafide belief. At the same time, we find that some portion of the demand of the tax is within limitation, which, on specific query when the Bench was informed of will be approximately Rs.5 lakhs and he also agreed to deposit the said amount within four weeks for prosecuting the appeal. The appellant is direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax liability under the category of port services. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the services rendered by the appellant i.e. lighterage and stevedoring charges. On perusal of the records, we find that the show cause notice has been issued to the appellant on 07.01.11 by invoking extended period. On perusal of the said show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nai reported as 2011 (24) STR J 50 (Chennai). It is his submission that the view taken by the Bangalore Bench of this Tribunal in the case of Konkan Marine Agencies would be applicable and matter is pending before Apex Court. 4. Ld. Additional Commissioner (A.R.) on the other hand would submit that the appellant was operating the port services in the Hazira port which was constructed as a privat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat as it may, we also find strong force in the contentions raised by the ld. counsel that during the relevant period, the issue whether stevedoring services would fall under the category of port services or not, different Benches of Tribunal i.e. in the case of Konkan Marine Agencies and Velji P. Sons etc. were of the view that their services are not covered under port services, can be held as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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