TMI Blog2015 (12) TMI 1599X X X X Extracts X X X X X X X X Extracts X X X X ..... evedore - It would, therefore, appear that ports licence entities to interact with them and with others in relation to vessels and cargo, steamer agents, stevedores, ship chandlers, etc., which are not in the nature of authorisation to perform such activities that the port otherwise undertakes. Storage and warehousing service - Held that: - the definition of ‘storage and warehousing’ in Section 65(102) of Finance Act, 1994, we find, that it specifically excludes service in relation to agriculture produce. On this count, too, the demand of tax on the service rendered by the appellant is untenable - The appellant handles cargo which involves loading, unloading and transporting. Moreover, such handlers are often required to provide space fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce Act, 1994 are intended to tax service rendered by a port or person authorized by a port in relation to vessels or goods whereas the appellant is in the business of cargo handling, stevedoring and storage. Admitting that they are licenced to handle certain activities within a port area, they contend that they are not a port and that the licence issued to them is not an authorization within the meaning of Section 65(82) and that insofar as Kakinada Port is concerned, they were merely accorded permission to operate in the port area. Decisions of the Tribunal in Shreeji Shipping v. Commissioner of Central Excise Service Tax, Rajkot [2014 (36) S.T.R. 569 (Tri.-Ahmd.)], Commissioner of Service Tax, Ahmedabad v. NOVA Enterprises [2015 (38) S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority, by whatever name called. 7. It would appear that the amendment was intended to tax all services rendered in a port and to eliminate the rigour of separate classification of each and every type of taxable service within a port. Thus, from July, 2010, the omnibus entry could extend to all services rendered by anyone legitimately operating within a port. Conversely, the umbrella coverage did not exist during the period of dispute in this panel. The appellant is not a port under the Major Port Trusts Act, 1963 or other port under Indian Ports Act, 1908. Therefore, the test of taxability of service rendered by appellant would rest on whether these are activities rendered normally by a port and which the port has in turn author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )] to the effect that tax is exempted on such services as are related to export cargo. The appellant aggregates agriculture produce for exports. 12. Turning to the definition of storage and warehousing in Section 65(102) of Finance Act, 1994, we find, that it specifically excludes service in relation to agriculture produce. On this count, too, the demand of tax on the service rendered by the appellant is untenable. 13. The appellant handles cargo which involves loading, unloading and transporting. Moreover, such handlers are often required to provide space for aggregation and security of cargo till they are ready to be moved to the vessels carrying these. The storage and warehousing that is intended to be taxed is a specialised fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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