TMI Blog2007 (6) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... Saxena, DR, for the Respondent. ORDER We have heard both sides on the application for waiver of pre-deposit of Service tax of ₹ 1,80,23,306/- together with penalty of equal amount under Sec.78 and penalty of ₹ 1000/- under Sec. 77 of the Finance Act, 1994. The demand has been confirmed on the ground that the applicants herein are rendering Port Services which have been define ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not other port as held by the Commissioner, for the reason that the applicants fall under the Revdanda Port which is a port under the Rajpuri Group of Ports, which has bean notified as other port occurring in The Indian Ports Act, 1908 by the Maharashtra Maritime Board. Lastly, the applicants submit that even if it is held that they are other port within the meaning of Indian Port Act 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to deposit the entire amount of Service tax together with penalties. 4. No prima facie case for total waiver has been made out by the applicants on merits of the matter viz. as to whether they are to be held as other port or not and prima facie if they are held to be other port, the services rendered by them in so far as hiring of tugs and barges for which hiring income is received would be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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