TMI Blog2008 (6) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... & the port is that of a licensor and licensee of certain portion of land and water front - appellants are not rendering services as authorized person by port as contemplated and covered in the definition of “port services” – demand raised under category of Port Services is not justified - ST/104/2006-Mum. - A/356/WZB/2008CSTB-Cl - Dated:- 24-6-2008 - Shri A. K. Srivastava, Member (Technical) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Chapter V of Finance Act, 1994. 2. Heard both the sides and perused the records. 3. The appellants are engaged in the activity of ship repairing at the dry dock built by them in an area specified by the Board of Trustees of the Marmugao Port Trust, at Mormugao Harbour, under an Agreement dated 5.4.1993 entered into between them and the Board of Trustees of the Mormugao Port Trust. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly covered by the Tribunal's decision in the case of Homa Engineering Works Vs. CCE, Mumbai reported in 2007 (81) RLT 313 (CESTAT-Mum.). In the said case, after going through the relevant provisions of the Major Port Trust Act, 1963 and the Finance Act, 1994, thread bare and analyzing the same in great detail, the Tribunal came to the conclusion that the ship repair service is not the Port ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e port services is not in accordance with the law. 8. We also note that the appellants are not authorized to offer the services on behalf of the port; that they are an independent industrial concern with a factory license and are not a service provider; that only relation that exists between the appellants and the port is that of a licensor and licensee of certain portion of land and water fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand of service tax is not sustainable on merits. Since the demand has been held to be not sustainable on merits, we refrain from giving any findings on the plea of time bar (demand in this case relates to the period from 16.7.2001 to 31.3.2004 and the show cause notice is dated 22.6.2004) raised by the learned Counsel of the appellants. 10. We set aside the demand of service tax and inter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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