2018 (4) TMI 1396

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....b Chand, Ms. Anna Joseph, Advocates, for the Respondent. ORDER [Order per : Ashok K. Arya, Member (T)]. - The Revenue has filed these three appeals against common Order-in-Appeal No. 55/2007, dated 22-11-2007 whereunder the demand of Service Tax against the respondent viz., M/s. Cochin Port Trust (CPT) has been dropped. 2. Briefly the facts are that : (i)   The respondent, CPT i....

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....nd of Service Tax by the Joint Commissioner vide Order-in-Original dated 26-12-2006. (vi)  CPT went in appeal before Commissioner (A), who passed the impugned Order-in-Appeal dropping the demand against the respondent, CPT. (vii)  Therefore, the Revenue is in appeal against the said Order-in-Appeal dated 22-11-2007. 3. Both sides have been heard. 4. After having carefully c....

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.... through the records of the case. Demand on Service Tax has been confirmed against Cochin Port Trust under the category of 'Port Services'. It is being argued by the learned advocate that on the disputed service they have been paying duty under 'lease rentals' category since 1-6-2007. He argued that Cochin Fisheries Harbour is a separate legal entity. Only the Dy. Chairman of the Cochin Port Trust....