2009 (8) TMI 731

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....;  Shri Anjaneyulu, C.A., for the Appellant. Ms. Joy Kumari Chander, Jt. CDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - Miscellaneous application No. ST/Misc./344/09 is filed by the applicant for early hearing of stay petition. Since the stay petition is also listed today for disposal, the same is dismissed as infructuous. 2.This stay petition is directed aga....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....red by them to Indian Railways and the charges paid by the Indian Railways to the applicant as demurrage/terminal charges. There is no services rendered of detention of wagons beyond free time. These demurrage charges are passed on to the Railways and demurrages are nothing but additional levy by Railways in addition to the freight for detention of wagons beyond free time. As regards the royalty, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... very sketchy. As such, for demand of Service Tax from 1-4-2002 to 31-8-2006 seems to be hit by limitation. As regards, the demand of Service Tax within the period of limitation, we are of the considered view that the entire facts needs to be gone into detail with reference to Major Port Trusts Act and the activities conducted by the applicant and rendered to the Indian Railways. All these can be ....