2019 (1) TMI 1167

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..... espondent was paid compensation - scope of SCN - Held that:- The show cause notice was issued to the respondent, seeking for confirmation of the service tax demand under Port Services. For the first time, Revenue through this present appeal has raised a new ground regarding classification of service under the taxable entry of Renting of Immovable Property Service. Since classification under suc .....

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..... the respondent is registered with Service Tax Department for providing taxable service under the category of Port Services , defined under the Finance Act, 1994. During CERA audit, it was observed that the respondent had entered into agreement with M/s. ONGC, permitting it to lay pipelines for carrying within the Port Trust limit on land and sea. The pipelines in question, were buried under the .....

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..... t the services provided by the respondent to ONGC pursuant to the agreement, should appropriately be classifiable under the taxable category of Renting of Immovable Property service. 3. Heard both sides and perused the records. 4. We find that the show cause notice was issued to the respondent, seeking for confirmation of the service tax demand under Port Services. Upon proper analysis of .....

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