TMI Blog2010 (3) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... charges till they recover the cost incurred by them in construction of captive jetty - The department has taken a stand that appellant is required to pay the service tax on the wharfage charges to the extent of 100 per cent even though they are charging 20 per cent of the actual wharfage since leviable concession is directly linked to the cost of construction of jetty - submits that what they are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Government. We consider that it will be appropriate to allow the stay petition and also order early hearing of the matter so that issue can be decided without any delay. - ST/389 OF 2009 - S/203 OF 2010-WZB/AHD. - Dated:- 22-3-2010 - B.S.V. MURTHY, ASHOK JINDAL, JJ. ORDER B.S.V. Murthy Member. - The appellant, Gujarat Maritime Board (GMTB for short), allowed L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd it is his submission that they are not providing any services whatsoever to L T. The payment of 20 per cent made by L T is only towards permission given by GMTB for construction of captive jetty and not for providing any service. Therefore, he submits that no service tax is liable to be paid. Further, he submits that extended period could not have been invoked in this case since there was no in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable would have been 5 times the charges levied by GMTB. Therefore, the service charges levied have been affected by BoT agreement in respect of jetty. He submits that the contract has not been submitted to the department and therefore suppression has been rightly invoked. 3. We have considered the submissions made by both sides. The very fact is that GMTB collects the amount as wharfage char ..... X X X X Extracts X X X X X X X X Extracts X X X X
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