2013 (12) TMI 1663

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ath, 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 utilized more than 20% of Cenvat credit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 paid on export cargo which was....