TMI Blog2014 (12) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... red by a port or any person authorised by the port, in any manner, in relation to a vessel or goods.” A plain reading of the above definition clarifies that in port area any service received by the appellant is to be known as port service. If the service provider has paid Service Tax under Renting of Immovable Property Service, the same will be classified service as port service availed by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our of asessee. - ST/565-570/2010-Mum - Final Order Nos. A/399-404/2014-WZB/C-IV(SMB) - Dated:- 19-2-2014 - Shri Ashok Jindal, Member (J) Shri Mukesh Laddha, CA, for the Appellant. Shri D.D. Joshi, Supdt. (AR), for the Respondent. ORDER The appellant is in appeal against the impugned order rejecting the refund claims. 2. The brief facts of the case are that appellants are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices. Therefore, they are entitled for refund claim as per the Board Circular No. 112/6/2009-S.T., dated 12-3-2009. To support this contention, he relied on decision of the Tribunal in Pratap Re-roling P. Ltd. vide Order No. A/827/2013/SMB/C-IV, dated 31-10-2013 [2014 (34) S.T.R. 868 (Tri. - Mum.)]. Therefore he prays that refund may be granted. 4. On the other hand, ld. AR opposed the conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om service provider as the port service. As per Section 65(82) of the Finance Act, 1994, the port service means any service rendered by a port or any person authorised by the port, in any manner, in relation to a vessel or goods. A plain reading of the above definition clarifies that in port area any service received by the appellant is to be known as port service. If the service provider has pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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