2008 (11) TMI 195

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....gavendra, C.A., for the Appellant. Shri V. Poorna Chandra Rao, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)].- In terms of the impugned order, the appellant is required to pre-deposit the following amounts towards Service Tax/Penalty for the period from 14-2004 to 30-9-2006. (i) Service Tax - Rs. 4,67,32,000/- (ii) Penalty under Section 76 at the rate of Rs. ....

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....vice Tax at 15% of the gross receipts, revenue proceeded to levy Service Tax on the balance 85% on the ground that the appellants are rendering 'Port Services'. It was urged that this issue is squarely covered by several decisions of this Bench and other benches. Our attention was invited to the decision in the case of Konkan Marine Agencies v. CCE, Mangalore - 2007 (8) S.T.R. 472 (Tri.-Bang.) whe....

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....ther hand, the learned departmental representative strongly reiterated the impugned order and stated that the activity carried out by the appellants would indeed come within the purview of 'Port Services'. He also stated that there are contradictory decisions on the issue. 4. On a very careful consideration of the issue, we find that prima facie the appellants have a strong case on merits. Once....