2009 (3) TMI 196 - AT - Service Tax

Appellate Tribunal rules in favor of appellant exempting pre-deposit in Service Tax case

The Appellate Tribunal CESTAT, Bangalore ruled in favor of the appellant in a Service Tax case related to 'Port Services.' The appellants were exempted ... Demand of Service Tax under the category of “Port Services”. The appellants have stated that they are carrying out the Stevedoring services at the Visakhapatnam Port for different clients like container liners, vessels and steamer agents engaging labour from the Dock Labour Board to work on board the vessels. They contended that they would not be coming under the category of “Port Services”. In any case, reliance was placed on the decision of the Tribunal in their own case passed by the East Regional Bench, Kolkata. As the issue is squarely covered, we order waiver of the pre-deposit The Appellate Tribunal CESTAT, Bangalore ruled in favor of the appellant in a Service Tax case related to 'Port Services'. The appellants were exempted from pre-depositing the demanded amounts and no coercive measures were to be taken until the appeal was decided. The decision was based on a previous Tribunal ruling in the appellant's favor. The matter was scheduled for further hearing on 12-6-2009.