2014 (5) TMI 139

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....d.) For the Respondent : Shri S K Mall (AR) JUDGEMENT Per : Mr. M.V. Ravindran; This stay petition is filed for waiver of pre-deposit of an amount confirmed as Service Tax liability, interest thereof and equivalent amount of penalty on the ground that the appellant herein has not discharged the Service Tax liability under the head Port Services. 2. Ld Counsel appeared on behalf of t....

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....ered the services of renting of immovable property in a port which was declared as a minor port by the Govt. of Gujarat through Gujarat Maritime Board in the year 2004. It is his submission that subsequent to the amendment of the definition of Port Services in the year 2010, any services rendered in a port is covered by category of Port Services. 4. We have considered submissions made at length....

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....il vis-a-vis the clauses of contract. At this juncture, we find that the issue involved in this case as to whether upfront amount received by the appellant would be covered under the taxable category of Port Services is an arguable point and as much as that there is no dispute as to the fact that the appellant had contracted to give their right/concession to another person for building bulk/genera....