2014 (12) TMI 548

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....ndent : Ms. Indira Sisupal, AC(AR) ORDER Per Pradip Kumar Das: The applicant is a Port Department of Govt. of Puducherry. They have entered into 'Concession Agreement' for development of Karaikal Port with M/s. Karaikal Port Pvt. Ltd. for designing, financing, building, owning, maintaining, operating and transferring a Port at Karikal together with a right to buy,, collect and retain app....

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.... decision of the Tribunal in the case of Mundra Port & Special Economic Zone Ltd. Vs Commissioner of Central Excise, Rajkot reported in 2012 (27) SS.T.R. 171 (Tri.-Ahmd.). He also pleaded that the demand is partly barred by limitation. It is contended that the applicant is a Port Department of the Govt. of Puducherry, which has no personal gain and interest for evasion of duty. 3. On the other ....

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....ned under Section 65(104C) of the Finance Act, as under:-   (104C) Support services of business or commerce means services provided in relation to business or commerce and includes evaluation of prospective customers, telemarketing, processing of purchase orders and fulfilment services, information and tracking of delivery schedules, managing distribution and logistics, customer rela....

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....eement covers various services and some of the services are taxable services. The Adjudicating authority observed that the applicant had outsourced the activities which are necessarily provided by them. It appears that some portion of the consideration is related to Concession Fees/Royalty Fees. It is seen from the impugned order that the applicant received the amount under the head of Royalty Fee....