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2016 (6) TMI 623 - AT - Service TaxScope of the term and taxability of Port Service - Authorized operations - Held that:- By reading the provisions in respect of definition of port services , as it was defined for the period prior to 1.7.2010 and for the period after 1.7.2010 and also after making a reading of corresponding taxable service(s) under Section 65(105)(zn) and (zzl), it is clear that various services which were rendered within the port area by the appellant in question, the said services cannot be called and categorised as port service for levying service tax when the definition of port service during the relevant period did not exactly cover such services which were rendered by them for transportation of goods , handling of cargo , etc., within Port area. Any service rendered by anyone unless it was by the Port itself or unless there was proper authorisation for port services only could not be taxed under the head of port services - in respect of the respective services rendered by the appellant, M/s. HML Agencies (P) Ltd., Mangalore during the relevant period, they cannot be made liable to pay service tax under the category of port services. Consequently the impugned order confirming the demand along with interest and imposing penalties under various provisions of Service Tax Law i.e., the Finance act, 1994 is hereby set aside - Decided in favor of assessee.
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