2019 (3) TMI 1755

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....e act, 1994 w.e.f. 16/07/2001. 3. The Department was of the view that the activity carried out by the Respondent will be liable to payment of Service Tax under the above category. The appellant registered themselves with the Service Tax Authority and started paying service tax w.e.f. 27th April, 2002. For the period prior to such registration, the Department issued Show Cause Notice dated- 13/10/2006 covering the period 16/07/2001 to 31/3/2002. The show cause notice proposed demand of Service Tax under the category of 'Port Service' for the above period. The original authority, during adjudication, confirmed the demand for service tax vide his order dated 28/01/2008. He also imposed penalties under various Sections of Finance Act, 1994. Wh....

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....ayed that the impugned order may be set aside. 6. On behalf of the Respondent, it is submitted that the decision of the Larger Bench in the Western Agencies case has been stayed by the Hon'ble Madras High Court reported in 2014 (36) STR J 21. The Ld. Advocate further submitted that the respondent will be entitled to the benefit of time bar since the issue whether Stevedore Service is covered within the definition of 'Port Service' was the subject matter of much litigation. Even the decision of the Larger Bench is in jeopardy before the Madras High Court . As such, he prayed that the benefit of time bar may be extended to the appellant and the appeal of Revenue be rejected. 7. The Ld. Advocate further submitted that on the very same issue,....