TMI Blog2011 (3) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... ircular of the Board viz. Circular No. 67/16/2003-S.T., dated 10-11-2003 without considering the judicial authorities on the point cited by the party - Appeal is allowed by way of remand - ST/91/2008 - A/114/2011-WZB/C-I/(CSTB) - Dated:- 3-3-2011 - S/Shri P.G. Chacko, Sahab Singh, JJ. REPRESENTED BY : Shri Bharat Raichandani, Advocate, for the Appellant. Shri Manish Mohan, SDR, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2003, the appellant is paying service tax under the head Maintenance or Repair Service under Section 65(105) (zzg) read with Section 65(64) of the above Act. It is submitted that such payments of service tax are being accepted by the Revenue without any objection. The learned counsel has also placed on record various decisions of the Tribunal, High Courts and the Supreme Court in relation to Po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ` do not fall within the meaning of Port Services as defined under Section 65(82) and Section 65(105)(zn) of the Finance Act, 1994? 3. The learned counsel further submits that the provisions relating to Port Services have been further amended under the Finance Act, 2010 and accordingly, Port Service means any service rendered within a port or other port, in any manner vide Section 65(82) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion v. UOI - 2009 (14) S.T.R. 289 (Bom.) and a few decisions of the Tribunal which followed Hon ble High Court s view. 4. The learned SDR is of the opinion that the present appeal must wait for the outcome of the Central Excise Appeal No. 67/2009 pending before the Hon'ble High Court, wherein identical question of law has been framed for a decision by the Hon'ble High Court. 5. After consider ..... X X X X Extracts X X X X X X X X Extracts X X X X
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