2009 (8) TMI 378

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..... go handling in the port premises which was appropriately classifiable as ‘Port Service’ confirmed demand of service tax. The Commissioner (Appeals) relaying upon the Board’s Circular B-43/1/1997-BRU, dated 06.06.1997 held that loading/handling of imported or exported goods, transferred from premises of the exporter, etc. were activities related to CHA Services, and therefore, the cargo handling se .....

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..... e impugned order, the Commissioner (Appeals) vacated the order of the original authority demanding service tax under Port Services found to have been rendered by the respondents during the period 1-7-2003 to 1-9-2006. The original authority had demanded service tax of Rs. 4,93,471 along with education cess of Rs. 6,154. He had demanded appropriate interest and had imposed penalties under various s .....

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..... andling Services undertaken by the respondents were not on the strength of an authorization issued by the Port Trust under section 42(3) of the Major Port Trusts Act, 1963. Therefore, the demand of service tax classifying the cargo handling undertaken by the CHA at the port premises as port services and the demand of service tax was not sustainable. 2. We have heard both sides. We find that the .....

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