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2014 (5) TMI 139 - AT - Service TaxWaiver of pre deposit - Port services - Held that:- appellant had entered into contract with GMB for Built, Operate, Transfer and Maintain project in respect of Hazira port. The appellant herein had constructed one of the contracted projects, of the said port, but for the construction of bulk/general cargo terminals, they gave such rights to another party on upfront payment of an amount, which has been considered by the revenue as one time payment received by the appellant as rent for land lease. In our view, the definition of the Port Services which was amended in 2010 under the category of Port services needs to be appreciated in detail vis-a-vis the clauses of contract - Matter is arguable one - Conditional stay granted.
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