2008 (5) TMI 267

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....s. Sudha Koka, SDR, for the Respondent. [Order per: T.K. Jayaraman, Member (T)]. - The stay application and the appeal have been filed against the Order-in-Original No. 02/2007 dated 30-1-2007. In terms of the stay order, the appellants are required to pre-deposit the following amounts: (i) Service tax Rs. 77,98,303/- (ii) Education Cess Rs. 1,55,966/- (iii) Penalty @ Rs. 100/- everyda....

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.... on the following decisions: (i) Navinon Ltd. v. Commissioner of Central Excise, Mumbai-VI- [2006 (3) S.T.R. 397 (Tribunal) = 2004 (172) E.L.T. 400 (Tri.-Mumbai)] (ii) Turbo Energy Ltd. v. Commissioner of Central Excise, Chennai-III - [2006 (3) S.T.R. 678 (Tribunal) = 2005 (187) E.L.T. 47 (Tri.-Chennai)] (iii) Sanyo Electric Co. Ltd. v. Commissioner of Service Tax, Bangalore [2008 (9) S.T....

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....the facts are entirely different. Further, with regard to rent on jetties, it was urged that the Port Trust has constructed the jetties in order to serve the clients. It would definitely come under the category of 'Port Services' the fact that at later time, a particular service which has been carved out as separate category would not mean that during the earlier period, it was not taxable. There ....