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2014 (2) TMI 394 - BOMBAY HIGH COURTWaiver of pre-deposit - Classification - Extended period of limiation - Change in the opinion of Audit Wing - whether service tax is chargeable under the head 'Cargo Handling Service' even in respect of consideration received for transportation of goods in barges from a mothership to the jetty known as barging and transport of goods from one minor port to another - Held that:- appellant has a strong prima facie case with regard to the limitation in view of the fact that as late as in February 2008, the audit wing of the Department carried out a detailed examination of the appellant's activities including barging and directed the appellant to pay service taxes under the head 'Port Services'. Thus, the department itself was of the view that the activity of barging is not classifiable under the head 'Cargo Handling Service'. However, all of a sudden for the first time in its show cause notice dated October, 2008, the above service was sought to be classifiable under the head 'Cargo Handling Service' - amount of pre-deposit reduced to that extent.
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