9911796707
TMI Blog2008 (5) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... ing a part of amount for which the service tax has been paid by M/s. IGTPL - With regard to levy of tax on rental amount received for renting out ‘jetties’ Tribunal has always taken a stand that when a new service (Renting of immovable property) is introduced, it would have prospective effect and not retrospective effect – Stay is granted X X X X Extracts X X X X X X X X Extracts X X X X ..... nt received by the appellants represents a share of gross revenue earned by M/s. IGTPL on which they have already paid service tax under the category of "Port Services". Therefore, demand of service tax from the appellants on the head of 'Royalty' amounts to double taxation. The amount received by the appellants is not a consideration for any service rendered by the appellants and hence that canno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tivity is not covered as taxable service. In view of the above submissions, the learned Advocate urged that a full waiver of pre-deposit of the amounts is called for. 3. The learned SDR submits that the Royalty is indeed an additional consideration received by the Port for the services rendered and it can be rightly called as 'Port Services'. Further it was urged that the case laws cited by the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem is also forming a part of amount for which the service tax has been paid by M/s. IGTPL. Moreover the case laws cited, prima facie, are in favour of the appellants although the learned DR tired to distinguish the same. In any case, at the time of final hearing, these things can be gone into depth. With regard to the rent on jetties,. we feel that the Tribunal has always taken a stand that when ..... X X X X Extracts X X X X X X X X Extracts X X X X
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