TMI Blog2010 (6) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... were taken by the Benches and hence there was a reference to the Larger Bench - find strong force in the contentions raised by the learned counsel that the issue was not free from doubt and they had a bona fide belief - Hence, show-cause notice issued on 18-7-2007 for the period in this case from 16-8-2002 to 30-6-2003 is hit by limitation - The appellants have made out a prima facie case for waiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that during the relevant period they were rendering Stevedoring service at Karwar Port which includes discharging and unloading of goods from the vessels to the wharf. It is his submission that Karwar Port is a minor port and the activities undertaken at minor ports were brought under service tax net from 1-7-2003 and from 1-7-2003 they are discharging service tax liability under the categ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant was in dispute during the relevant period and divergent views were taken by the Benches and hence there was a reference to the Larger Bench. We find strong force in the contentions raised by the learned counsel that the issue was not free from doubt and they had a bona fide belief. Hence, show-cause notice issued on 18-7-2007 for the period in this case from 16-8-2002 to 30-6-2003 is hit by l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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