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2014 (6) TMI 96 - AT - Service TaxWaiver of pre-deposit of Service Tax liability - Port services - differential Service Tax - charge for the wharfage - water lee way charges - Held that:- agreement entered by GMB with various private parties in respect of minor ports in Gujarat State are similarly worded and the reduced rate of wharfage @ 20% of the normal wharfage charged by the appellant was given across the board to all the private parties who had constructed the infrastructures in the minor ports. We also note that the agreements in this case are the very same clauses as were in the agreements considered in the final order passed by this Bench on 01.08.2013 in as much as the infrastructure needs to be created by the private parties and same should be handed over to GMB on expiry of the lease agreement. The differences in the agreement and the facts as has been canvassed by the ld.Departmental Representative will not carry the case any further as in the case of M/s Dahej Harbour and Infrastructure Ltd, we find that the appellant therein was a special purpose vehicle created by private party, who constructed the infrastructure in the said minor ports. GMB is an appellant before us and the Service Tax liability which has been adjudged against them is on an identical ground as was in their own case. We are of the considered view that for the purposes of waiver of the amounts involved, the ratio laid down by the Bench in their own case will apply. We also record that the reasoning adopted by this Bench for directing pre-deposit in the case of M/s Dahej Harbour and Infrastructure Ltd may not apply in the case in hand as in the appellants (GMB) own case we have held on an identical issue in their favour. appellant has made out a prima facie case for waiver of pre-deposit of the amounts involved - Stay granted.
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