TMI Blog2014 (6) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... structure needs to be created by the private parties and same should be handed over to GMB on expiry of the lease agreement. The differences in the agreement and the facts as has been canvassed by the ld.Departmental Representative will not carry the case any further as in the case of M/s Dahej Harbour and Infrastructure Ltd, we find that the appellant therein was a special purpose vehicle created by private party, who constructed the infrastructure in the said minor ports. GMB is an appellant before us and the Service Tax liability which has been adjudged against them is on an identical ground as was in their own case. We are of the considered view that for the purposes of waiver of the amounts involved, the ratio laid down by the Benc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant had executed an agreement for construction of jetty, Single Mooring Buoy (SBM) and other infrastructures in the Port of Mandvi and Jamngar with an exclusive agreement for usage. It is also submission that the appellant had been charging only 20% of the regular fees which they charge for the wharfage etc and they have not short paid the Service Tax to the Government of India. It is his submission that other two issues which arise for consideration are of water lee way charges. It is his submission the agreements entered by the appellant with various private companies are identically worded and the judgment of the Tribunal in their own case in final order No.A/10931-10932/WZB/AHD/2013, dt.01.08.2013 is in their favour and conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our and Infrastructure Ltds case vide Stay Order dt.26.03.2004, this Bench had an occasion to consider the issue independently and had directed M/s Dahej Harbour and Infrastructure Ltd to deposit an amount of Rs.25 lakhs. He produces a copy of said Stay Order dt.26.03.2004. 5. On careful consideration of the submissions made by both sides and perusal of the records, we find that the issue involved in this case is regarding discharge of differential Service Tax by the appellant on the wharfage charges, waterfront use charges etc. 6. At the outset, we find that for the purposes of stay, it is noticed by us that the agreement entered by GMB with various private parties in respect of minor ports in Gujarat State are similarly worded and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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