TMI Blog2015 (1) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... - Decided against Appellant. - ST/41794/2013 - Misc. Order No. 41839/2014 - Dated:- 22-7-2014 - Pradip Kumar Das and R Periasami, JJ. For the Appellant : Shri P Ravindran Adv For the Respondent : Ms Indira Sisupal, AC (AR) JUDGEMENT Per: Pradip Kumar Das: M/s. Karaikal Port Pvt. Ltd., the applicant herein, filed this application in Appeal No.ST/41794/2013 [Port Department, Govt. of Puducherry Vs Commissioner of Central Excise , Puducherry ] against Order-in-Original No.4/2013 (ST) (C,) dated 08.05.2013 passed by the Commissioner of Central Excise, Puducherry . It is requested to permit them as a necessary party in the appeal filed by the Port Department, Govt. of Puducherry , as their interest is involved in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Port Department, Govt. of Puducherry are the holder of Service Tax Registration Certificate under the category of Port Service . The Port Department by an agreement entrusted the applicant to develop the Port of Karaikal . A show-cause notice dated 18.04.2012 was issued to the Port Department by the Commissioner of Service Tax, Puducherry proposing demand of service tax under the category of Support Service of Business or Commission along with interest and penalty on the ground that the Port Department provided certain taxable service to the applicant and have not paid service tax on the services provided to them. The Adjudicating authority confirmed the demand of service tax along with interest and penalty on the Port Departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the service tax which are not paid or levied or which has been short-levied or short paid, by the Central Excise officers. Sub-Section (2) of Section 73 provides, the Central Excise officer shall consider the representation made by the person on whom notice is served under sub-Section (1) determine the amount of service tax due from such person. So, the ''person aggrieved Section 86 of the said Act, 1994 would be the person who has been saddled with the liability under the impugned order. In the present case, notice under Section 73(1) was issued to Port Department, Govt. of Puducherry . The impugned adjudication order was passed against Port Department, Govt. of Puducherry , who has filed appeal before the Tribunal. We have n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal as also the writ petition. Since payment of such tax is demanded from the private bus operators, if anybody is really aggrieved, it is the private bus operators. In our considered opinion, if any challenge is to be made to such notice issued by the respondents, the same has to be done by the aggrieved party like the private bus operators. It is only they who can challenge the issuance of the aforesaid notices by taking recourse to the appropriate remedy as provided under the Finance Act, 1994. In case the said aggrieved parties take recourse to such statutory remedy, they would be entitled to take and urge all issues which may be available to them in accordance with law . The said issues as and when raised shall be considered and decid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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