9911796707
TMI Blog2014 (2) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... his Stay Petition is filed for waiver of pre-deposit of Service Tax of Rs.69,90,654/-, interest thereof and penalties under Sections 76, 77 & 78 of Finance Act, 1994. 2. The above said amounts have been confirmed by adjudicating authority on the ground that the appellant, during the period 2005-2006 to 2008-2009, had not discharged the Service Tax liability under the Port services rendered by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ld. Counsel would submit that the income under the head barge/tug working, cannot be considered as port services as they had never provided any services in relation to goods or vessels but, they had supplied their barges to M/s Shreeji Shipping and others by charging an amount for providing service of lighterage i.e. breaking cargo from ship to shore for their clients. It is his submission that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices in respect of goods in the port area. It is his submission that it is an admitted fact that the appellants barges had transported the coal from ship to jetty and other cargo from jetty to ship, during the relevant period and he has been authorized by the port for doing such activities. 5. We have considered the submissions made at length made by both sides and perused the records. 6. On pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hough it can be argued by the appellant that the consideration in terms of payment is a different issue and classification of service is a different issue, we find that the entire case needs to be gone into detail as the issue is arguable one, as we find that the appellants barges are utilized for movement of cargo from ship to shore and vice versa and that the appellant is charging the considera ..... X X X X Extracts X X X X X X X X Extracts X X X X
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