2007 (6) TMI 569

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...., Member (T) Shri Rajesh Ravindran, Advocate, for the Appellant. Shri Ajay Saxena, DR, for the Respondent. ORDER We have heard both sides on the application for waiver of pre-deposit of Service tax of Rs. 1,80,23,306/- together with penalty of equal amount under Sec.78 and penalty of Rs. 1000/- under Sec. 77 of the Finance Act, 1994. The demand has been confirmed on the ground that the....

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....Further arguments are also advanced to the effect that the applicants are not 'other port' as held by the Commissioner, for the reason that the applicants fall under the Revdanda Port which is a port under the Rajpuri Group of Ports, which has bean notified as "other port" occurring in 'The Indian Ports Act, 1908 by the Maharashtra Maritime Board. Lastly, the applicants submit that even if it is h....

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....therefore the demand is required to be upheld and the applicants are required to deposit the entire amount of Service tax together with penalties. 4. No prima facie case for total waiver has been made out by the applicants on merits of the matter viz. as to whether they are to be held as other port or not and prima facie if they are held to be other port, the services rendered by them in s....