TMI Blog2017 (10) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices - in case the appellant has paid service tax on input services in relation to stevedoring services, the same is eligible for credit - to verify the same, matter requires to be remanded - matter on remand. Penalties - Held that: - the issue was an interpretational one - penalties deserves to be set aside. Appeal allowed in part by way of remand. - ST/74/2008 - 41650/2017 - Dated:- 9-8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity confirmed the demand of service tax of ₹ 51,20,238/- along with interest and also imposed penalties under section 76 and 77 and equal penalty under section 78 of the Finance Act, 1994. 2. On behalf of the appellant, ld. counsel Shri M. Kannan submitted that the appellant is not contesting the liability to pay the service tax and that the issue whether stevedoring services are subject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd therefore the service tax paid on other services which fall under port services to the Port Trust is eligible for credit. The learned counsel also argued on the penalties imposed. He submitted that the issue whether stevedoring services would fall under the definition of Port Service was under much confusion and the matter had travelled upto the Larger Bench and there were also writ petitions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be remanded and for the limited purpose of such verification, of whether the appellant is eligible for any input service credit on services in relation to stevedoring services, the matter is remanded to the adjudicating authority. 6. In regard to the penalties imposed, we are of the view that the learned counsel has put forward sufficient ground to set aside the penalty for the reason that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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