9911796707
TMI Blog2008 (5) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... decision in identical matter, where issue is decided in favour of assessee, stay is granted - ST/360/2007 - 434/2008 - Dated:- 12-5-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri G.P. Sastry, Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order per : Dr. S.L. Peeran, Member (J)]. - The appellant is seeking waiver of pre-deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -BANG.], this Bench has held that loading and unloading of cargo in port under stevedoring licence issued by the port is not "port service" and it cannot be added in the assessable value. (ii) In the case of Velji P. Sons v. CCE, Bhavanagar [2007 (8) S.T.R. 236 (T) = 2007-TIOL-1452-CESTAT-AHM], Ahmedabad Bench has held the services rendered by the appellant are hiring of the barges, cranes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain activity undertaken by the Port Trust and therefore, prima facie the licence issued by the Port Trust to the appellant should be held to be one authorizing "Port Services" taxable under Section 65 of the Finance Act, 1994. She submits that the appellants are required to pre-deposit the amount as they do not have strong case on merits, 3. We have carefully considered the submissions made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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