TMI Blog2011 (7) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... er service provider is inevitable without which the service provider cannot provide port handling services to their clients/customer - Held that: prima facie the services rendered by the applicants are not the port service during the impugned period and applicants are having strong case on the ground of revenue neutrality also - Decided in favor of the assessee - ST/29/2010 - S/310/2011-WZB/C-I(C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Advocate submitted that the adjudicating authority has dropped the show-cause notice on the ground that inter-terminal handling activity provided by one service provider to the other service provider is inevitable without which the service provider cannot provide port handling services to their clients/customers. Therefore, the activity of inter-terminal container handling does not fall in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the impugned demand may be stayed during pendency of the appeal. 3. On the other hand, the learned SDR strongly objected the contentions raised by the learned Advocate and submitted that the services rendered by the applicants are covered under port services, therefore, they may be asked to make pre-deposit. 4. We have considered the submissions made by rival sides and found that prima faci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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