2014 (1) TMI 663

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....ate For the Respondent: Mr. A.K. Nigam, Additional Commissioner (AR) ORDER Per: P.G. Chacko; This application filed by the appellant seeks waiver and stay in respect of the adjudged dues which include an amount of Rs.62,60,558/- demanded towards service tax and education cess for the period from July 2010 to January 2012 and equal amount of penalty imposed on the appellant. On a perusa....

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....tract the above Notification. According to the learned counsel for the appellant, it was not the legislative intent to deny exemption to the above services rendered within other port. According to him, the term port figuring in the opening part of the Notification should be so interpreted as to include in other port also. Per contra, the argument of the learned Additional Commissioner (AR) is that....

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....cified services provided wholly within the port or other port or airport. The gist of arguments of the learned Additional Commissioner(AR) is that, whenever the Central Government intended to exempt activities performed by a service provider within ports governed by the provisions of the Indian Ports Act, it was expressly stated so in the relevant notification as is seen from Notification No.41/20....

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....posit. We direct them to predeposit an amount of Rs.30 lakhs (Rupees thirty lakhs only) within six weeks and report compliance to the Deputy Registrar on 09/05/2013. Deputy Registrar to report to the Bench on 16/05/2013. Subject to due compliance, there will be waiver and stay in respect of the penalty imposed on the appellant and the balance amount of service tax and education cess and interest t....