TMI Blog2018 (12) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... i SEZ area and also the services provided by them are classifiable under port services and not under supply of tangible goods service; the Revenue's contention is that the Ld. Commissioner following the precedent which has been subsequently overruled by the higher forum, dropped the demands - the matters need to be remanded to the adjudicating authority - appeal allowed by way of remand. - Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... road, drainage, port, transport terminal etc. They were issued with a show cause notices alleging that during the period in question though they had rendered services under various taxable categories but failed to discharge appropriate service tax, on the amount of service charges received from time to time. The demand notices were adjudicated and a total demand of ₹ 7,28,76,135/- was confir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Further, the Ld. Advocate submits that the classification of services under the category of supply of tangible goods by the appellant has been disputed by them before this forum as the services rendered by them rightly classifiable under the category of port services. He prays that he may be given an opportunity to produce evidences relating to rendering of services in SEZ and also evidences bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed a part of the demands with interest and penalty and set aside the remaining amount. Both assessee as well as Revenue aggrieved by the said observation of the Ld. adjudicating authority have approached this forum. The request of the appellant is to allow them to place evidences to show that the services were rendered in Navi Mumbai SEZ area and also the services provided by them are class ..... X X X X Extracts X X X X X X X X Extracts X X X X
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