2006 (8) TMI 615

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..... : S.L. Peeran, Member (J) (Oral)]. - The appellants are required to pre-deposit Service Tax of ₹ 3,34,432/- and penalty of ₹ 100/- per day. The appellants were covered under the category of Port Services and they were discharging the Service Tax. They had authorized the railways to collect railway siding charging for utilising the port railway yard. The said amounts were collected b .....

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..... required to be charged with Service Tax and whether it is a taxable service? The appellants admittedly have not received this amount, prima facie, the same is not to be taxed till such time the amounts are received by the assessee. Further point raised is that the railways siding charges have been collected by railways, who are liable to pay the tax. This point is also a legal contention, which .....

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