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TMI Blog2014 (12) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... y Fees or Concession Fees or Lease Charges represents the consideration received by the Govt. of Puducherry from M/s. Karaikal Pvt. Ltd. for provision of Port Services. Both sides failed to produce the details of the amount received by the applicant in respect of the services clearly, which would be examined at the time of appeal hearing in detail. We have also considered the submissions of the learned Counsel that the demand is party barred by limitation. On a query from the Bench, the learned Counsel submits that the demand of tax for the normal period would be approximately ₹ 82,00,000/-. We noted that there is no dispute that the taxes are levied on the Lease Charges from 01.07.2010. It is not clear the services rendered by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Mundra Port Special Economic Zone Ltd. Vs Commissioner of Central Excise, Rajkot reported in 2012 (27) SS.T.R. 171 (Tri.-Ahmd.). He also pleaded that the demand is partly barred by limitation. It is contended that the applicant is a Port Department of the Govt. of Puducherry, which has no personal gain and interest for evasion of duty. 3. On the other hand, the learned Authorised Representative for the Revenue reiterates the findings of the Adjudicating authority. She submits that the applicant collected the amount from the Karaikal Port in two counts, namely, Royalty Charges and Concession Fees. It is submitted that Royalty Fees is nothing but to support the service of the Karaikal Port and, therefore, it would be covered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to support services of business or commerce, in any manner. 5. Prima facie, we find that the Concession Agreement covers various services and some of the services are taxable services. The Adjudicating authority observed that the applicant had outsourced the activities which are necessarily provided by them. It appears that some portion of the consideration is related to Concession Fees/Royalty Fees. It is seen from the impugned order that the applicant received the amount under the head of Royalty Fees or Concession Fees or Lease Charges represents the consideration received by the Govt. of Puducherry from M/s. Karaikal Pvt. Ltd. for provision of Port Services. Both sides failed to produce the details of the amount received by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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