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2010 (10) TMI 321 - AT - Service Tax
Misdeclaration of value - Demand - Classification - The appellants herein are claiming the classification of their services under the category of ‘Custom House Agents’ and other services while Revenue seeks to classify these services under ‘Port services’ - the service provider has obtained a stevedore licence from the Port Trust, for rendering stevedore service - since the service provider are issued with stevedore licence by the NMPT to operate within the port area it cannot therefore be said that they are not authorized by the NMPT for rendering services in relation to vessels and goods within the port area - Thus, removing, shifting, transporting, storing or delivering goods brought within the port premises are either to be done by Port or by any person authorized by the port
adjudicating authority has not given any reasoning for holding this view and the amount of CENVAT credit availed by him needs to be recovered from him - adjudicating authority has not given any reasoning for coming to such a conclusion that the appellant had not paid the service tax on these two services rendered by him - Matter remanded back.