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TMI Blog2014 (7) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... Nagori, Addl.Commissioner (A.R.) ORDER Per: M.V. Ravindran 1. These two Stay Petitions are filed for waiver of pre-deposit of amount of Service Tax liability, interest thereof and also penalties imposed. The adjudicating authority has confirmed the Service Tax liability on the ground and findings that them appellant has rendered the services which can be categorized as Port services during th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid the bill raised by Kandla Dock Labour Board and Kandla Port Trust though they were not authorized but were functioning under authorization given to one M/s OTA Kandla Pvt.Ltd. It is his submission that they have paid the amount on behalf of the said M/s OTA Kandla Pvt.Ltd and others and billed the same to their service recipients with a margin of profit. It is his submission that during the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant should be put to some condition for hearing and disposing the appeals. 4. We have considered the submissions made at length by both sides and perused the records. 5. We find that the issue involved in this case is contentious one in as much as there is an acceptance of the fact that the appellants were working under an authorization given by the Port to some other persons like Kandla Dock La ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be done only at the time of final disposal of the appeals. We also find that there is a mark-up of the billing done by the appellant to their service recipients on the services received by them from Kandla Dock Labour Board etc. Service Tax liability may get fastened upon the appellant for the differential amount billed and charged by them as mark-up. This is our prima facie view. In our view, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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