2013 (12) TMI 1663

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....CHNICAL MEMBER V. Ravindranath, Advocate For the Appellant Mr. S. Teli, Dy. Commissioner(AR) For the Respondent JUDGEMENT Per B.S.V. MURTHY Appellant has a Container Freight Station at Visakhapatnam Port. During the course of rendering service, the appellant collected demurrage charges in respect of export cargo which were lying with them beyond 7 days. Further, the appellant had ut....

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....id under protest at that time. 2. I have considered the submissions made by both sides and perused the records. I find that the export cargo which was lying beyond 7 days had been treated as storage and warehousing service by the appellant. There is no clarity on this issue. However, the assessee cannot be found faulted if they have entertained a bonafide belief that the service tax need not be....