TMI Blog2009 (8) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to be provided by the port under Major Port Trusts Act, 1963. The registration certificate or license issued by the port authorities cannot be considered as the authorization envisaged in the definition of ‘port service’. In the circumstances, the impugned demand fails. - ST/206/2008 - 1093/2009 - Dated:- 6-8-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) Shri Pradyumna G.H., Advocate, for the Appellant. Ms. Joy Kumari Chander, Jt. CDR, for the Respondent. [Order per: P. Karthikeyan, Member (T) - The appellants, M/s. S.S. Maritime (hereinafter referred to as 'SSM' for short) are registered with the department as a provider of services classifiable under the heads "Clearing and Forwarding Agent" an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort had authorised the assessee to render services in the port premises. Accordingly he confirmed a demand of service tax Rs. 1,83,90,131/- and education cess of Rs. 3,27,700/- under Section 73(1) read with Section 68 of the Act and also demanded applicable interest under Section 75 of the Act. The amounts already paid by the assessee towards services rendered under the category of C F agent and steamer agent during the period was appropriated against the demand confirmed. Equal amount of penalty as the total demand of tax under Section 78 of the Act as well as penalty at the rate of Rs. 200/- per day for the period of delay in payment of service tax found due, was imposed under Section 76. A penalty of Rs. 1000/- under Section 77 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and the activity did not constitute 'port service'. The appellants also relied on the decision of the Tribunal in the case of Velji P. Sons (Agencies) P. Ltd. v. Commissioner of Central Excise, Bhavnagar [2007 (8) S.T.R. 236 Tri. - Ahmd.)] in support of their plea that services rendered by a person in the port premises on the strength of a licence issued by the port did not attract ser vice tax as port service. 3. We have also heard the learned DR who submits that the case law re lied on by the appellants were distinguishable on facts from the subject case. 4. We have carefully considered the case records and the submissions made by both sides. We find that the appellants had rendered various services to their clients in the po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s examined at length by the Tribunal in the case of Home Engineering Works referred supra. In para 8 of the said judgment, it has been observed that taxable services under the net of 'port service' means any service rendered by a port or any person authorized by such port. The services being provided by the appellant are handling, stevedoring, loading, unloading, tug hire and labour arrangement. Admittedly, such services are not required to be provided by the Port under The Major Port Trusts Act, 1963. A perusal of the Section 35 of the said Act, as reproduced in the case of Homa Engineering Works, clearly shows that power of the Board to execute the works and provide appliances do not include the above activities being undertaken by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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