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2020 (10) TMI 201 - HC - Service TaxClassification of services - port services or not - stevedoring services - contention of the petitioner's counsel is that they had not been authorised by the port - HELD THAT:- Whether the petitioner was authorised by the port or not is a pure question of fact. He highlighted the fact that the petitioner did not even reply to the show cause notice issued by the first respondent. Of course they took part in the personal hearing. In the personal hearing also, the petitioner did not take the stand that they were not authorised by the port to render the stevedoring service. Penalty - HELD THAT:- Since a question of law has been raised and the same is still pending consideration before the Principal Seat, it may not be fair to impose penalty on the petitioner - Penalty imposed on the petitioner is set aside. In all other respects, the order impugned is sustained. Petition allowed in part.
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