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TMI Blog2014 (7) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... cipients on the services received by them from Kandla Dock Labour Board etc. Service Tax liability may get fastened upon the appellant for the differential amount billed and charged by them as mark-up. This is our prima facie view. In our view, the main appellant M/s Maheshwari Handling Agency Pvt.Ltd needs to be put to some condition for hearing and disposing the appeals - stay granted partly. - Appeal No.ST/12049, 12050/2013-DB - Order No. M/11145-11146/2014 - Dated:- 6-3-2014 - MR. M.V. RAVINDRAN AND MR. H.K. THAKUR, JJ. For the Appellant : Shri P.V. Sheth, Adv. For the Respondent : Dr. J. Nagori, Addl.Commissioner (A.R.) ORDER Per: M.V. Ravindran 1. These two Stay Petitions are filed for waiver of pre-deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of the Tribunal in the case of M/s Velji P Sons, M/s Homa Engineering Works were holding the field which held that during the material period in order to get covered under the Service Tax liability of Port services, the service provider should be authorized by the major port. 3. Ld.Departmental Representative would submit that the decision of Hon'ble High Court of Gujarat in the case of Kandla Shipchandlers Ship Repairers Association - 2013 (29) STR 233 (Guj.) - would cover the issue in favour of the Revenue, in as much as in the said decision, Hon'ble High Court has held that licencing and authorization, both are on the same footing and in the facts in hand, the appellants were licenced to operate within the Kandla Por ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pon the appellant for the differential amount billed and charged by them as mark-up. This is our prima facie view. In our view, the man appellant M/s Maheshwari Handling Agency Pvt.Ltd needs to be put to some condition for hearing and disposing the appeals. Accordingly, we direct the M/s Maheshwari Handling Agency Pvt.Ltd to deposit an amount of ₹ 5 lakhs (Rupees Five Lakhs only) within a period of eight weeks from today and report compliance before Deputy Registrar on 08.05.2014.s Deputy Registrar, on ascertaining such compliance, will place the file before the Bench on 15.05.2014 for passing an appropriate order. Subject to such compliance being reported, the applications for waiver of pre-deposit of balance amount involved are allo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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