2013 (12) TMI 1331

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....sad, SDR. PER : Mathew John The applicant M/s. Poompuhar Shipping Corporation. Ltd., Tuticorin, (PSCL) is an undertaking fully owned by Government of Tamilnadu. M/s. PSCL are engaged in transportation of coal by sea from different ports and discharging it at Tuticorin Port for use of TNEB in their thermal plant near the port. The issue in dispute in this appeal, is with respect to the servic....

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....ents, a demand for service tax not paid during the period Oct.'05 to Sept.'10 was issued. After adjudication and an amount of Rs.5,78,92,139/- stands confirmed against the applicant along interest and penalties. 2. Aggrieved by the order, the applicant has filed an appeal before the Tribunal along with an application for waiver of pre-deposit, for admission of appeal. 3. The learned advocate....

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....efinition of "Port Service" even after July, 2010. 4. She further submits that the demand has been confirmed by invoking Rule 5 of Service Tax (Determination of Value) Rules, 2006 and this rule has been struck down by the Delhi High Court in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. Vs Union of India reported in 2013 (29) S.T.R.9 (Del.) . Further, she submits that the ent....

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....l become due. 6. Opposing the prayer, the learned authorized representative for the Revenue invites the attention of the Bench to para 3 of the Order-in-Original. As per this paragraph, they were taking credit on service tax paid on "Port Services", but they were not including the value of the input services in the value of their output services, which is not correct at all. He submits that cre....