2008 (5) TMI 160

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....ha Koka, SDR, for the Respondent. [Order per : Dr. S.L. Peeran, Member (J)]. - The appellant is seeking waiver of pre-deposit of service tax amount of Rs. 3,51,11,680/- and like sum of penalty. The appellant is already covered under the category of 'Cargo handling and Storage Services' and 'Customs House Agent'. The Revenue has proceeded to include these activities under the category of 'Port S....

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....07-TIOL-1452-CESTAT-AHM], Ahmedabad Bench has held the services rendered by the appellant are hiring of the barges, cranes, forklifts etc. and as such service not required to be rendered by the Port cannot be treated as 'Port Services'. (iii) In the case of Homa Engineering Works v. CCE, Mumbai - [2007 (7) S.T.R. 546 (T) = 2007-TIOL-769-CESTAT], Mumbai Bench has held that ship repairs done in p....

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....t the amount as they do not have strong case on merits, 3. We have carefully considered the submissions made by both the sides. We notice that the stay order of Chennai Bench was rendered on 13-3-2007, whereas the Final Orders, cited supra, passed by the various Benches are much latter to the stay order. Therefore the Final Orders will have binding nature on this case. All the citations relied ....