2019 (1) TMI 1540

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..... Singh (Advocate) For Respondent: Mr. T. K. Sikdar (AR) Raju, This appeal has been filed by the Port Officer Ship Recycling Yard, Gujarat Maritime Board against the demand of service tax and imposition of penalties invoking extended period of limitation. 2. The appellant is an office of Gujarat Maritime Board. They are engaged in providing services, namely, Port Services and hold valid service .....

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..... espect of such shortage in LDT. Ld. Counsel argued that prior to 01.07.2003 the minor ports were not covered under the port service. The Gujarat Maritime Board looks after only the minor ports. He argued that since prior to 01.07.2003 all the plots allotted by Gujarat Maritime Board to various ship breakers were in minor ports, no service tax under the head of Port Service can be demanded from the .....

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..... y issue to be decided are as follows: I. If it can be said that the amount collected in respect of short fall in the LDT contracted can be treated as service provided. II. If yes, then whether service tax can be demanded under the head of port service from the appellant for the services provided prior to 01.07.2003. 5. From the nature of amount collected by the appellant it is clear that the .....

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