TMI Blog2009 (10) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... ber (T) Shri G. Shivadass, Advocate, for the Appellant. Ms. Joy Kumari Chander, Jt. CDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - This application seeks waiver of pre-deposit of the following dues adjudged against the appellants: (a) Tax - Rs. 1,82,23,165/- (b) Interest (c) Penalty - Rs. 1,38,93,799/- u/s 78. (d) Penalty - Rs. 100/- per day up to 17-4-2006 u/s 76. (e) Penalty @ 2% p.m. till the date of payment u/s 76. (f) Penalty-Rs. 1,000/- u/s 77. 2. Pursuant to a Production Sharing Contract entered with the Govt. of India for the production of Ravva crude oil by a joint venture, of which the appellant M/s. Cairn Energy India Pty. Ltd. is one of the four parties, crude oil produced in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces should be provided to any person by a port or other port or any other person authorized by such other port, in any manner in relation to a vessel or goods. As per Section 65(105)(zzl), taxable service means any service provided or to be provided to any person by other port or any person authorized by that port in relation to port services, in any manner. In the subject case, the activities involved could not be validly subjected to tax as the appellants had not been authorized by the Ravva Port to undertake the various activities it carried out at the port. It is submitted that in the following decisions, the Tribunal had held that to be exigible as port services, the said activities should have been carried out on authorization issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actors. These were to facilitate loading of crude oil produced at the SPM installed at the Ravva Port. The appellants had not undertaken these activities under any authorization issued by the port under sub-section (3) of Section 42 of the Major Port Trusts Act. In the decisions of the Tribunal cited by the appellants, it was held that the activities undertaken at the port by any person would be taxable as port services only if the same are undertaken on the authorization issued under sub-section (3) of the Section 42 of the Major Port Trusts Act. A certificate or licence issued to a person to do work of the CHA or stevedore at the port premises was not the authorization envisaged in the above provision of the Major Port Trusts Act. The dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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