2013 (12) TMI 1620

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....dy, Advocate, for the Appellant. Shri S. Teli, AR, for the Respondent. ORDER [Order per : Justice Raghuram Goda, President]. - Appeal is preferred by the Port Officer, Kakinada Port against the adjudication order dated 1-2-2013 confirming Service Tax demand of Rs. 27,75,979/- on the ground that the petitioner/appellant had provided "renting of immovable property" service during 1-6-2007 t....

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.... the later period. 3. From the material placed before this Court today, it appears that on 7-8-2003 a concessionaire agreement was entered into between the Govt. of A.P. and the Gangavaram Port Ltd. whereby the State Govt. has formed out to Gangavaram Port Ltd. its exclusive right and authority, for designing, financing, building, maintaining, operating and transferring a green field, all ....

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....tered into between the Govt. and various commercial and business entities, for operating business within the Gangavaram and Kakinada Port areas. 5. According to the petitioner, it does not own any property and had provided only the core port services. At any rate renting of immovable property was not a service provided by the petitioner since it owns no property including within the Kakina....

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....rty or port service, is the singular contention of the petitioner. 6. Neither the adjudication order nor the preceding show cause notice appear to have addressed the essential issue as to whether the petitioner owns or has an effective control/dominion or possession of any immovable property; whether it has entered into any agreements for lease of any property in favour of third parties in....