2009 (9) TMI 725

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....ri V. Raja Ram, JDR, for the Respondent. ORDER This stay petition is directed against the waiver of pre-deposit of the following amounts :- (i) An amount of Rs. 1,58,12,232/- being the service tax short paid for the services as CHA and Education Cess of Rs. 1,42,057/-; (ii) An amount of Rs. 2,30,08,371/- being service tax on 'Port Services' and Edu. Cess of Rs. 3,11,158/-; (iii) Pen....

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....ge on petroleum products, weighment charges for lorries, traffic appliance charges, weighment charges for goods; (iii) Railway haulage charges for rail borne goods, local haulage and storage; (iv) Container handling charges consisting of import, export and transshipment wharfage on containers, equipment charges for handling of container storage charges; and (v) Labour charges. As regar....

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....ilable, the Board's Circular will not come into force and service tax is to be paid on entire contract value. 5. On a careful consideration of the submissions made by both sides and perusal of the records, we find that as regards the 'Port Service' is concerned, the issue is squarely covered in favour of the appellant as was held in the case of Kinship Services Pvt. Ltd. v. CCE, Cochin [2008 (1....