TMI Blog2018 (3) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... 4/2016 - A/40121-40126/2018 - Dated:- 16-1-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri G. Baskar and Ms. Sushma Harini, Advocate - for the Appellant Ms. P. Hemavathi, Commissioner (AR) - for the Respondent ORDER Per: Bench Revenue has filed a miscellaneous application seeking change of cause title from Commissioner of Service Tax, Chennai to The Commissioner of GST Central Excise, Chennai North Commissionerate consequent upon the introduction of GST and the resultant change in the jurisdiction. 2. After hearing both sides, we allow the miscellaneous application for change of cause title and direct the Department to amend the cause title of the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opment Corporation. The said exemption granted would be eligible for the appellant and therefore the demand of service tax is unsustainable. It is submitted that for a subsequent period, the Commissioner after taking into consideration the amendment has dropped the demand of service tax except that of water charges. He therefore requested the matter may be remanded to the adjudicating authority for reconsideration of the issues on the basis of the retrospective amendment introduced vide Finance Bill 2017. 6. The ld. Commissioner Ms. P. Hemavathi reiterated the findings in the impugned order. 7. Heard both sides. 8. The foremost contention put forward by the ld. consultant appearing for the appellant is that the demand is unsustaina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... details of the appeals and the category of services as tabulated by the appellant is as follows:- DETAILS OF APPEALS Sl. No SCN and date Period Cr ST Order No. O-I-O No. ST Demand/Rs. CESTAT Appeal No. 1 181/2011/ 11.04.2011 Oct 2005 to Mar 2010 C. No.IV/9/198/2011-STC Adj. Dt. 30.1.2015 14-2014-15 91,54,65,823 ST/40954/20 5-DB 2 404/2011/ 05.10.2011 F.Yr: 2010-11 15-2014-15 83,36,80,521 ST/40955/201 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chennai Port Trust - Amount Collected Development Charges / Plot Deposit. APRIL 2012 to JUNE 2012 (Sl. No. 4) Sl. Category of Service Rs. 1. Development Charges 2,92,39,097 2. Maintenance Charges 95,68,315 3. Sub -lease Charges 2,13,860 4. Track Rent 8,63,301 5. Rent on building 55,562 6. Processing fees 20,827 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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