TMI Blog2017 (7) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... eld to be under the category of Port Services - appeal allowed - decided in favor of appellant. - ST/447 & 448/2007 - A/30852-30853/2017 - Dated:- 13-6-2017 - Mr. M. V. Ravindran, Member (Judicial) And Mr. Madhu Mohan Damodhar, Member (Technical) Shri V.J. Sankaram, Advocate for the appellant Shri Nagraj Naik, Deputy Commissioner (AR) for the respondent ORDER [Order Per: M. V. Ravindran] 1. This appeal is directed against Order-in-Original No.11/2007 (ST) dated 22.08.2007. 2. The relevant facts that arise for consideration are the appellant herein is engaged in the business of providing various marine services relating to Port Activities. Based upon the visit of the authorities and scrutiny of the documents, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised by the appellants and confirmed the demand of service tax liability along with interest and also imposed penalties. 3. Ld. Counsel appearing for appellant submits that appellant is not authorized by the Nagapatnam Port Authority to undertake any port activities. It is the submission that the CPCL are authorized to operate the Port, if any tax liability arises on the services rendered by the appellant it had to be to the account of CPCL as appellant is only executing the work allotted to them by license issued for the activities as mentioned herein above. He would submit that the issue now is squarely covered by the decision of Tribunal in the case of Velji P. And Sons (Agencies) Pvt. Ltd., [2007 (8) STR 236] which has been up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shok International is in appeal against order-in-original No.48/2008(PVR), dated 31st October, 2008 of Commissioner of Customs Central Excise, Vishakapatnam-II that has confirmed tax and cess of ₹ 1,12,56,799/- for rendering port services during the period 1st July, 2003 to 31st March, 2007 and ₹ 4,62,125/- for rendering storage and warehousing services along with interest besides imposing penalties. 3. Appellant contests the levying of tax under the head port services on the ground that Section 65(81) and Section 65(82) of Finance 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith effect from 1st July, 2010 that it was amended to - any service rendered within a port or other port, in any manner 'Port' in this definition as per Section 65(81) is a major port and other port as per Section 65(76) is a minor port under the Central Government or a State Government respectively. 6. With the change in definition in 2010, the scope of activities covered by Section 65(105)(zn) and Section 65(105)(zzl) of Finance Act, 1994 altered substantially to include services other than those that were statutorily or conventionally rendered by a port 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Central Excise Service Tax, Rajkot [2014 (36) S.T.R . 569 (Tri.-Ahmd.)], this Tribunal considered various decisions including others cited on behalf of the appellant and arrived at the conclusion that the taxable entry supra does not cover activities such as stevedoring. 11. In the matter of tax on storage and warehousing service allegedly rendered by the appellant, learned counsel drew our attention to the decision of the Hon ble High Court of Kerala in Kerala State Industrial Enterprise Ltd. v. Commissioner of Central Excise, Customs Service Tax, Kochi [2012 (28) S.T.R. 574 (Ker.)] to the effect that tax is exempted on such services as are related to export cargo. The appellant aggregates agriculture produce for exp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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