TMI Blog2013 (9) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the appellantcompany which is a determinant factor so as to decide the applicability of the provisions of Section 194I. The rates for each kind of cargo have also been specified on the basis of the volume of the cargo being handled and not on the basis of time period involved in the execution of the said contract – TDS to be charged under section 194C – Decided against the Revenue. - Tax Appeal No. 743 of 2013 - - - Dated:- 10-9-2013 - M. R. Shah And Sonia Gokani,JJ. For the Appellant : Mrs. Mauna M. Bhatt, Advocate ORDER (Per : Honourable Mr. Justice M. R. Shah) Present Tax Appeal has been preferred by the appellantRevenue challenging the impugned judgment and order dated 12th April 2013 passed by the Income Tax Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdingly passed an order dated 24th March 2011 under section 201 (1) read with section 194I and 201 (1A) of the Act raising the demand of Rs. 29,74,811/=. 4. Being aggrieved and dissatisfied by the order passed by the Assessing Officer, the assessee preferred appeal before the CIT [A]. The CIT [A] partly allowed the said appeal and setaside the order passed by the Assessing Officer with respect to the contracts with Messrs. Balaji Heavy Lifters Private Limited and Messrs. Samarth Liftners Private Limited and confirmed the order of the Assessing Officer with respect to Messrs. Saurashtra Containers Private Limited. 5. Feeling aggrieved and dissatisfied by the order passed by the CIT [A], Revenue preferred appeal before the Tribunal. Consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents made on hiring of machinery are covered under section 194I of the Act ? 7. Having heard Mrs. Mauna Bhatt, learned advocate for the Revenue and considering the observations made by the CIT [A] with respect to the nature of work/contract with respect to Messrs. Balaji Heavy Lifters Private Limited and Messrs. Samarth Lifters Private Limited, the issue involved in the present Tax Appeal is directly covered by the decision of this Court in case of Swayam Shipping Services Private Limited [Supra]. Relevant observations made by the CIT [A] in para 6.1 reads, thus 6.1 In the second ground, the appellant has challenged the action of the Assessing Officer for applying provisions of Section 194I in respect of payments made to M/s. Balaji ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k point Rs.40.00 (c) Steel coil handling :Shifting, hooking and internal transportation at Kandla Port Rs.50.00 Reloading charges Rs. 15.00 (d) Timber logs shifting for export pipes vessel at Adani Mundra Port Rs. 60.00 (e) Transportation of concrete pipe from Nana Kapaya to Adani Port Rs.105.00 (f) Transportation of heavy packages container from vessel to Port yard at Mundra Port Rs.225.00 (g) Unloading of steel pipes from trailor at stacking yard reloading and transportation from stacking yard to vessel hook point. 5. Since party of the 1st part is not concerned at all with the mode of cargo handling, they are not liable for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein control over trailers/cranes were not with the concerned company. Respectfully, following the said decision of the Hon ble Jurisdictional High Court, the action of the Assessing Officer is held to be unjustified. Thus, the appeal on this ground is allowed. 9. Identical question came to be considered by this Court in case of Commissioner of Income Tax v. Swayam Shipping Services Private Limited [Supra] wherein, it is held that the provision under section 194C would be applicable with respect to similar work contracts. CIT [A] as well as the Tribunal have heavily relied upon the aforesaid decision of this Court. 10. In view of the above, we see no reason to interfere with the impugned judgment and order of the Tribunal. Under the cir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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