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2020 (9) TMI 8 - AT - Service TaxClassification of services - activity of granting licence to third party-crane operators for providing their crane (wheel mounted) in the Port area for providing services of loading and unloading etc. with the help of the crane - period is September, 2006 to September, 2008 - extended period of limitation - HELD THAT:- The issue is no longer res integra and the same has been decided in favour of the assessee by Hon’ble Kerala High Court in the case of THE COMMISSIONER OF CENTRAL EXCISE, ERNAKULAM VERSUS COCHIN PORT TRUST WILLINGDON ISLAND. [2019 (2) TMI 760 - KERALA HIGH COURT] where it was held that Definitely the Revenue earned by IGTPL will be taxed under the Finance Act, 1994 specifically under sub-clause (lxxxii) of Section 65. It is a percentage of that, which the IGTPL pays to CPT, in lieu of surrendering their rights to carry out and provide port services in the subject terminals. There is no port service by the CPT to IGTPL. We hence find the order of the Tribunal to be perfectly in order. Appeal allowed - decided in favor of appellant.
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