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2014 (1) TMI 1094 - AT - Service TaxDemand of service tax - Port services - Handling of export cargo - Penalty imposed u/s 76 - What is covered under the Port Services under Section 65(82) is a taxable service rendered in a Port area. If the handling of cargo is excluded from the scope of a taxable service, it cannot come within the purview of Port Service as defined. This is the view taken by the Hon’ble High Court of Karnataka in the case of Konkan Marine Agencies (2008 (3) TMI 285 - HIGH COURT KARNATAKA ). Therefore, there is merit in the claim of the appellant that the Service Tax liability is not attracted in respect of export transactions. However, the matter needs verification at the adjudicating authority’s end. Therefore, we remand the matter back to the adjudicating authority to verify the particulars submitted by the appellant in this regard and satisfy himself that the amounts collected by the appellant pertain to handling of export cargo - Decided in favour of assessee by way of remand.
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