2004 (12) TMI 2

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....rt and a terminal to carry on the business of storage of chemicals, resins raw or semi-finished or finished bulk liquid, organic and inorganic chemicals and gaseous substances in addition to other services. M/s. GCPTCL is a minor port at Dahej set up under BOOT Policy of Government of Gujarat and renders onshore and offshore Port facilities. 2. The applicants do not deny that they provided stor....

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....s into the harbour, (b) Providing facilities to discharge the liquid/gaseous cargo and (c) Storage of such cargo in the tank farms till they are delivered to the importer. For each of the above services the applicant charges the user separately. It is the Department's contention that the applicant has provided storage services during the material time and therefore is liable to pay service tax on ....

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....arm itself is connected by pipelines through which the cargo is discharged from the tankers. The applicants themselves charge for the service of storage separately as could be seen from the invoices raised by them. The plea that a total service provided by them can not be vivisected into various components is belied as the applicants themselves vivisect the service into various components. The tes....

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....d not those which are undertaken outside. The applicants plea that what they provide is port services and since they are operators of a minor port they are not required to pay service tax for storage facility created by them is highly debatable. The applicants have not claimed financial hardship though they claimed that it would create undue financial hardship if they are directed to pre-deposit t....