TMI Blog2019 (2) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be charged under the head of Port Services - the adjudicating authority needs to verify this fact and accordingly give a finding on this issue and re-determine the amount of service tax, if any, payable - appeal disposed off by way of remand. - APPEAL No. ST/28235/2013 - A/30111/2019 - Dated:- 9-1-2019 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctions 76 77 of the Finance Act, 1994. Aggrieved, the appellant appealed to the first appellate authority who upheld the order of the lower authority and rejected the appeals. Hence this appeal. 2. Ld. Counsel for the appellant submits that the work undertaken was service to railways in Port area and such specific work would stand exempted as public utility work and cannot be charged to servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o contended that they are not liable to demand on the extended period or penalties under sections 76 77 of the Finance Act, 1994. 3. Ld. DR reiterates the findings of the lower authority. 4. We have considered the arguments on both sides and perused the records. The facts of the case are the appellants were registered with Service Tax Department under Management, Maintenance and Repair Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the appellant forcefully argued that the demand on the appellant was under the Port Services and the levy under this head can be done only if the entire activity was conducted within the Port area. They had rendered their services with respect to railway line which extend far beyond the normal port area and therefore the services rendered by them cannot be considered as Port services by any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, Maintenance and Repair Service. 6. In view of the above, without passing any remarks on the merits of the case, leaving all the issues open, we remit the matter back to the original authority to pass fresh order after considering the contentions of the appellant and following the principles of natural justice. 7. The appeal is disposed of by way of remand to the original authority. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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