TMI Blog2014 (3) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... . Therefore, to qualify as a port services, the activity rendered should be a taxable service first. If an activity per se is not a taxable service, it cannot be brought under ‘airport services’ for the purpose of taxation as it would create discrimination between services rendered within the airport area and services rendered outside the airport area - prior to 16-5-2008, the services rendered by the appellant by way of charter of hire of vessels to HPPL would not qualify as ‘port services’. Appeal allowed - decided in favor of appellant. - ST/85781/2013-Mum - Stay Order No. S/266/2014-WZB/C-I(CSTB) - Dated:- 24-3-2014 - Shri P.R. Chandrasekharan, Member (T) and Anil Choudhary, Member (J) Shri S. Thirumalai, Advocate, for the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6-5-2008, the activity would not attract service tax liability. 3.1 The learned counsel relies on the circulars of the Board, namely, 80/10/2004-S.T., dated 17-9-2004; 334/1/2008-TRU, dated 29-2-2008 and 334/1/2008-TRU, dated 29-2-2008 and 334/1/2010-TRU, dated 26-2-2010 in support of the contentions. 3.2. The learned counsel also relies on the decisions of this Tribunal in the case of Vikram Ispat v. Commissioner of Central Excise, Raipur 2008-TIOL-1107-CESTAT-MUM. = 2008 (11) S.T.R. 639 (T) wherein, relying on the Tribunal s decision in the case of Velji P Sons (Agencies) Pvt. Ltd. 2007-TIOL-1452-CESTAT-AHM. = 2007 (8) S.T.R. 236 (T), it was held that hiring of barges, crane, forklifts, etc. would come within the purview of suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the appellant be put to terms. 5. We have carefully considered the submission made by both the sides. We have also taken note of the fact that the agreement between the appellant and HPPL is for charter hire of the vessels and the consideration is received by the appellant on per day basis. The control of the vessels remains with the appellant inasmuch as they provided qualified personnel to operate the vessels. In these circumstances, the contention of the appellant that the activity is one of supply of tangible goods for use service which came into tax net w.e.f 16-5-2008 merits consideration. 5.1. In similar circumstances, in the case of Vikram Ispat (cited supra), this Tribunal took the view that the activity is one of suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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