TMI Blog2019 (3) TMI 1755X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Hon ble Madras High Court and several appeals on this issue are before the Hon ble Supreme Court. Time limitation - HELD THAT:- The show cause notice has been issued on 13/10/2006 for the period 16/07/2001 to 31/03/2002. The extended period of limitation under Section 73 of Finance Act, 1994 has been cited by Revenue for making such demand. From the show cause notice, is seen that the respondent did not apply for registration soon after the introduction of the service; however, they applied for registration and commenced payment of service tax after the same was pointed out by Revenue during the enquiries - the respondent will be entitled to the bonafide belief, during the disputed period, that the activity carried out by them may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal authority, during adjudication, confirmed the demand for service tax vide his order dated 28/01/2008. He also imposed penalties under various Sections of Finance Act, 1994. When the matter reached the First Appellate Authority, the Commissioner (Appeals) set aside the demand vide his order impugned in the present proceedings which is challenged by Revenue. 4. Heard Shri S. Mukhopadhyay, Ld. A.R. as well as Shri Sanjoy Bhowmik, Ld. Advocate on behalf of Respondent. 5. Ld. A.R. emphasized the grounds of appeal and his arguments are summarised below: (i)The respondent has provided the Stevedoring Service within the Calcutta Port Trust area. Such activities, when performed within the port area, will be liable to payment of Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t . As such, he prayed that the benefit of time bar may be extended to the appellant and the appeal of Revenue be rejected. 7. The Ld. Advocate further submitted that on the very same issue, a large number of cases are pending before the Hon ble Supreme Court . 8. Heard both sides and perused the record. 9. The definition of Port Service under Section 65 (82), during the relevant period of dispute read as follows: Port service means any service rendered by a port or other port or any person authorised by such port or other port, in any manner, in relation to a vessel or goods 10. The dispute in the present proceedings is whether the activity of stevedoring, provided by the respondent would be liable for Service Tax under t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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