9911796707
TMI Blog2008 (11) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Tax on the balance 85% on the ground that the appellants are rendering ‘Port Services’ – held that Once the appellant discharges Service Tax liability at 15% of the gross receipts in terms of the Public Notice, then the balance amount cannot be subjected to Service Tax. Moreover, the High Court of Karnataka’s decision confirms the view taken by this Bench with regard to stevedoring activity and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 77 on Shri Naveen Babu Rai, Accountant of the company 2. The learned counsel stated that the appellants have taken registration as Custom House Agent (CHA) right from the year 1999. They have been paying Service Tax in terms of Public Notice No. 5/97 dated 12-6-1997 at 15% on the gross receipts. This was examined by the revenue and proceedings were initiated. However, this Bench has stayed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Karnataka High Court by Order No. CEA No.12/2008 - 2009 (13) S.T.R. 7 (Kar.). Therefore, it is very clear that stevedoring activity cannot be taxed under the category of 'Port Services'. The learned counsel relied on several other case laws. The department was all along knowing what the appellants have been doing. There was actually no suppression of facts with an intention to evade Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Moreover, the High Court of Karnataka's decision confirms the view taken by this Bench with regard to stevedoring activity and it has held that the same would not amount to 'Port Services'. In view of this, we are inclined to waive the pre-deposit of the entire Service Tax and penalties demanded in the impugned order till the disposal of the appeal. The stay applications are allowed. All further r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
