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2023 (4) TMI 437 - AT - Service TaxValuation of services - Port Services - it was alleged that taxable value has not been worked out properly as the amount of rebate has not been included in the taxable value as per Section 67 of the Finance Act, 1994 read with Rule 3 (a) of Service tax (Determination of Value) Rules, 2006 - alleged suppression, willful misstatement on the part of the Appellant with an intent to evade service tax or not - extended period of limitation - HELD THAT:- The Appellant has mainly relied upon the judgment of this tribunal passed in the matter of C.C.E. & S.T. -SURAT-II VERSUS ESSAR BULK TERMINAL LIMITED [2022 (1) TMI 317 - CESTAT AHMEDABAD] wherein the issue to be decided before the tribunal is that when GMB charged wharfage charges at the rate of 20% of the notified rate to M/s Essar Bulk Terminal Limited (M/s EBTL) and the same was charged on actual by M/s EBTL to M/s ESTL, the EBTL on the transaction between EBTL and ESTL required to charge the service tax on 100% of the notified rate including 80% rebate given by GMB to EBTL or on the 20% of the notified rate on which the service tax was discharged is correct or otherwise. However the said matter was decided by the tribunal on 06.01.2022 whereas impugned orders were passed on 14.12.2012, 15.10.2012 and 31.12.2015. Since the issue involved is mixed question of fact and law and in the change circumstances of the law on the issue in hand, it is opined that the matter needs reconsideration by the Learned Commissioner to decide the matter after considering the judgment of M/s Essar Bulk Terminal Ltd. and corresponding facts of the case. Matter remanded to the Adjudicating authority for fresh consideration after granting reasonable opportunity of hearing to both sides and after taking into account the decision of the tribunal in the case M/s Essar Bulk Terminal Ltd. - appeal allowed by way of remand.
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