2013 (12) TMI 557

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..... ded in the port service category and the assessee becomes entitled to the refund of the same in terms of the Notification - Following decision of Western Agencies reported in [2011 (3) TMI 528 - CESTAT, CHENNAI (LB)] - Stay granted. - ST/1108/2011 - Stay Order No. ST/914/2011(PB) - Dated:- 21-12-2011 - Ms. Archana Wadhwa and Shri Rakesh Kumar, JJ. Shri Rupender Singh, Advocate, for the Appe .....

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..... icating Authority and upheld the demand. 3. On the other hand, the appellant s contention is that even the terminal handling charges were held to be covered by the category of port services by the Larger Bench s decision in the case of Western Agencies reported in 2011 (22) S.T.R. 305 (Tri.-LB). As such, they have submitted that specific inclusion of terminal handling charges in the Notification .....

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