2019 (2) TMI 673

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri Arun Kumar, Jt. Commissioner/AR for the Respondent. ORDER Per: Mr. P. Venkata Subba Rao 1. This appeal has been filed against Order - in - Appeal No. 44/2013 (V-I)ST, dated 30.08.2013. The brief facts of the case are the appellant herein is a contractor who provide services to Visakhapatnam Port Trust. A show cause notice was issued to the appellant demanding an amount of Rs. 2,05,924....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ustainable. With regard to the contention that these services are chargeable to service tax under Port services, it is his contention that part of the railway lines which they have maintained were within the Port area and part of which were outside. He further contended that the department cannot classify the same work under various services viz; Management, Maintenance & Repair Service upto 30.06....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd had filed ST-3 returns. On scrutiny of these returns, it was found that the appellant had received an amount of Rs. 21,80,819/- and have not paid the service tax on this amount. After further verification including of their balance sheets and profit & loss account, the Department found that the assessee had rendered two types of services (a) Renewal of Steel through sleepers with PSC Sleepers a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the appellant is under port service and the appellant had raised the contention that the railway lines on which they work extended beyond Port area, before the adjudicating authority. However, there is no specific finding on this aspect in the impugned order and Order-in-Original. We find force in the argument of the appellant that if the services are rendered outside Port area, they cannot be cha....