2008 (7) TMI 182

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..... ent. [Order per P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we note that the Commissioner of Service Tax has demanded service tax and education cess totalling to over Rs. 27 lakhs from the appellants for the period 1-7-2003 to 31-3-2006 by invoking the extended period of limitation. He has also demanded interest on tax and has also imposed penalties on the asse .....

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..... the present case is on documentation charges/fees collected by the appellants from importers and exporters of cargo at the fixed rate of Rs. 500/- per consignment. It appears, the Department has dropped the proposal to levy service tax in the category of BAS from the appellants in relation to the Mumbai Port. If that be so, the Revenue cannot claim prima facie case for enforcing the impugned deman .....

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