TaxTMI 
TaxTMI 
2023 (9) TMI 1097
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....d out that the appellants are part of Government of Gujarat. During the period 2007-08, 2008-09 and 2009-10 the appellants recovered certain amounts from the various ship breakers to whom they had allotted plots at Alang for the purpose of ship breaking. The various charges connected by them were under the following heads: Land lease Rental Plot Developmental Charges Plot Rent Plot Rent Shipping Breaking Shore Assistant Charges Water & Electricity Charges (Plot rent) Demands were raised against them to recover service tax on all this charges however, the demand was confirmed only in respect of recoveries made against plot development charges only. 2.1 Learned counsel pointed out th....
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....e tax under the head of 'Port Service' and 'Renting of Immovable Service' for the entire amount collected by them under all heads mentioned in para 2 above. 2.2 The issue regarding disclosure of details regarding collection of plot development fee vide letter dated 29.12.2009 was informed to the Commissioner still the demand of service tax under the head of Port Service for the amount collected under user development fee has been confirmed by the Commissioner. He pointed out that they had informed about the said fee to the officers of DGCEI in 2009 but the officers in 2013 have chosen to issue show cause notice invoking extended period of limitation in 2013. He argued that entire demand is barred by limitation as full disclosure was made....
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....lity thereon may not arise." He further pointed out that the said decision of Tribunal has been upheld by the Hon'ble Apex Court reported at 2015 (39) STR 529. 2.4 Learned counsel also relied on the decision of Tribunal in the case of Konkan Railway Corporation Limited 2023 (6) TMI 1001-CESTAT-MUMBAI. 2.5 Learned authorized representative relies on the impugned order. He pointed out that the show cause notice has been raised on the basis of CERA objection. Learned authorized representative pointed out that the appellant assist the ship breakers in bringing the vessels for breaking into the shipyard. 3. We have considered the rival submissions. We find that two proceedings have been initiated against the appellant covering the sa....
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....rmed the fact regarding collection of 'plot development fee' to the office of DGCEI. They had also expressed their views on the subject in the following words: "3. PLOT DEVELOPMENT FEES PLOT DEVELOPMENT FEES - The same is collected from port developers and no services whatsoever in connection with vessel and / or cargo is provided by GMB. Hence, in view of the said factual situation no service tax is collect on same." From the above, it is apparent that the appellant had a view that the collection made under the head of 'user development fee' is not in respect of any service and the said amount collected by them is not liable to payment of service tax. Their views were clearly communicated to the office of DGCEI and no ....