TMI Blog2014 (1) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... he provisions of the Indian Ports Act, it was expressly stated so in the relevant notification as is seen from Notification No.41/2010-ST ibid. There is no reference to such ports (including Kakinada) in Notification No.31/2010-ST dt. 22/06/2010 and hence the appellant cannot claim its benefit - Conditional stay granted. - Appeal No.ST/3043/2012 - Misc. Order Nos. 25253-25254/2013 - Dated:- 26-2- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and pollution control services. The exemption Notification had taken effect on 01/07/2010. The appellant stopped paying service tax on the said three activities from that date, claiming the benefit of the Notification. Today, we have heard rival submissions on the question whether supply of water, supply of electricity and pollution control services provided by the appellant within Kakinada Port ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, reference is made to CBEC s letter No.334/3/2010-TRU dt. 01/07/2010 (para 4.3), wherein the contours of similar exemption granted in respect of basic activities undertaken within ports, other ports and airports were laid down. The learned Additional Commissioner(AR) has usefully referred to some of the clarifications contained in para 4.3 of the Board s letter. He has also invited our attentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the learned counsel for the appellant. The learned counsel has, however, pleaded limitation against a part of the impugned demand. At this stage, it is submitted by the learned Additional Commissioner(AR) that a major part of the demand is within the normal period. 3. The appellant has not pleaded financial hardships. 4. In view of the relevant facts and provisions stated herein- before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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