2008 (7) TMI 332

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..... ould amount to double taxation - documentary evidence of the payments to the Port Trust is available with the appellants and that no opportunity for producing the same was given by the adjudicating authority despite a specific request - It is for the adjudicating authority to examine this evidence and deal with the assessee’s plea of double taxation. – stay granted - S/74/2008 - 621/2008 - Dated: .....

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..... of default of service tax payment as also of filing of returns. It is submitted by the learned Counsel that the Port Trust had collected service tax from the appellants on the stevedore charges collected by the latter from cargo owners during the above period. It is submitted that, if the impugned demand is enforced, it would amount to double taxation. It is submitted that documentary evidence of .....

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