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TMI Blog2017 (10) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue involved in the present case is that the appellant's activity of transportation of cargo within the port area of Mumbai Port Trust is liable to service tax under the category of port service. 2. Shri Rajeev Waglay, Ld. Advocate appearing on behalf of the appellant fairly concedes that the merit of the case is against them in terms of decision of Larger Bench in the case of Western Agencies P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y both sides. We find that on the issue is whether the transport service within the port area will fall under the category of port service under section 65 (82) of the Finance Act, 1994. There were divergent decisions, which are as under: a) Velji P & Sons (Agencies) Pvt. Ltd., - 2007 (8) STR 236 (CESTAT-Ahd) b) Homa Engineering Works - 2007 (7) STR 546 (Tri-Mum) c) SS Maritime - 2010 (17) STR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r letter dated 08/01/2013 and the adjudicating authority's findings recorded in the impugned order have been duly considered by me. The confusion on the taxability of the issue of alleged services, still not reached its finality, in view of the fact that the CESTAT's Larger Bench decision in the case of Western Agencies Pvt. Ltd. - 2011 (22) STR 305 (Tri-LB) has been stayed by the Hon'ble Madras H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce in question. It is settled law that there are divergent views on the issue and dispute is resolved by the Larger Bench, no malafide or suppression of facts can be alleged on the assesee. Even on the identical issue the Tribunal has held that it was a case of bonafide doubt for which extended period could not be invoked. Some of the judgements, on this issue are reproduced below: a) Siyaram Met ..... X X X X Extracts X X X X X X X X Extracts X X X X
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