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2013 (10) TMI 1266 - CESTAT AHMEDABADWaiver of pre deposit - Port services - extended period of limitation - Held that:- during the relevant period, the issue whether stevedoring services would fall under the category of port services or not, different Benches of Tribunal i.e. in the case of Konkan Marine Agencies and Velji P. & Sons etc. were of the view that their services are not covered under port services, can be held as a bonafide belief. At the same time, we find that some portion of the demand of the tax is within limitation, which, on specific query when the Bench was informed of will be approximately Rs.5 lakhs and he also agreed to deposit the said amount within four weeks for prosecuting the appeal. The appellant is directed to deposit an amount of Rs.5 lakhs within a period of four weeks from today - stay granted partly.
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