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2009 (8) TMI 731

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..... the Appellant. Ms. Joy Kumari Chander, Jt. CDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - Miscellaneous application No. ST/Misc./344/09 is filed by the applicant for early hearing of stay petition. Since the stay petition is also listed today for disposal, the same is dismissed as infructuous. 2.This stay petition is directed against the waiver of pre-deposit of the fol .....

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..... the Indian Railways to the applicant as demurrage/terminal charges. There is no services rendered of detention of wagons beyond free time. These demurrage charges are passed on to the Railways and demurrages are nothing but additional levy by Railways in addition to the freight for detention of wagons beyond free time. As regards the royalty, it is his submission that the Railways is engaged for t .....

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..... 2002 to 31-8-2006 seems to be hit by limitation. As regards, the demand of Service Tax within the period of limitation, we are of the considered view that the entire facts needs to be gone into detail with reference to Major Port Trusts Act and the activities conducted by the applicant and rendered to the Indian Railways. All these can be done only at the time of final hearing of the matter. Accor .....

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