2009 (5) TMI 114

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..... Konkan Marine Agencies v. CCE – [2007 - TMI - 2306 - CESTAT, BANGALORE] had already held that the ‘Stevedoring Services’ would not be liable to Service Tax under the category of ‘Port Services’. It is seen that the said decision has been affirmed by the Hon’ble High Court of Karnataka [2009 - TMI - 32132 - HIGH COURT KARNATAKA]. In these circumstances, we are inclined to order full waiver of the .....

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..... Credit Rules, 2004. 2. We heard both sides. 3. The learned advocate invited our attention to the Stay Order No. 1246/2008 dated 22-12-2008 wherein this Bench has granted stay in party's own case and requested for passing a similar order. 4. The Original Authority in the impugned order has demanded Service Tax on the ground that the appellants rendered 'Port Services' which is taxable .....

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