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2010 (1) TMI 396 - CESTAT, KOLKATAPort trust service - The demand is confirmed on the ground that the appellants rendered the taxable service in the category of port service to the railway within the port area and collected the terminated charges. The case of the Revenue is that the appellants are liable to pay service tax in respect of these charges as the same are covered in the category of port trust service. Held that- in the light of the decision of New Mangalore Port Trust v. Commr. of Service Tax, 2008 -TMI - 2905 - CESTAT, BANGALORE, the railway siding charges are not covered under the scope of port service and the same are not related to vessels or goods and also the Commissioner of Central Excise in the case of Chennai Port Trust held that the service in question is Business Auxiliary Service. Keeping in view the above decision, prima facie, find that the appellants have a strong case in their favour, therefore, the pre-deposit of the amounts of service tax and penalty are waived and recovery of the same is stayed during the hearing of the appeal. Both the stay petitions are allowed.
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