TMI Blog2020 (9) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... IGTPL will be taxed under the Finance Act, 1994 specifically under sub-clause (lxxxii) of Section 65. It is a percentage of that, which the IGTPL pays to CPT, in lieu of surrendering their rights to carry out and provide port services in the subject terminals. There is no port service by the CPT to IGTPL. We hence find the order of the Tribunal to be perfectly in order. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 839 of 2009 - Final Order No. 20540/2020 - Dated:- 31-8-2020 - MR. ANIL CHOUDHARY, JUDICIAL MEMBER AND MR. P. ANJANI KUMAR, TECHNICAL MEMBER For the Appellant : Mr. Bhanu Murthy, Advocate For the Respondent : Mr. S.Devarajan, Jo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section, Board may, with the sanction of the Central Government authorities engage any person to perform any of the services mentioned in sub-section 1, on such terms and conditions as may be agreed upon. The period of dispute is September 2006 to September 2008. Prior to this period, the appellant was itself providing the cranes for the loading and unloading purposes in the Port area. Thereafter, the appellant granted license on collecting license fee to M/s ABG Heavy Industries and M/s Mineral Enterprises Ltd., pursuant to tender for providing and operating Tyre Mounted Mobile Harbour Crane for the granted period as per terms and conditions of the tender. Licensee was to provide and operate that Tyre Mounted Mobile Harbour Crane on hire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onditions prescribed are available in the facts of the present case. Hence, the impugned order is fit to be set aside on this score. Further, an admitted fact is that the licensee/crane operators are not raising any invoice for their services in the name of the appellant Port Trust and hence by no stretch of imagination, they are franchisee of the appellant Port Trust. Further, granting of such license by the appellant is by way of statutory activity under the Major Port Trust Act, and such license fee is not assessable to Service Tax. The appellant relies on the ruling of this Tribunal in the case of Vishakhapatnam Port Trust Vs CCE, 2019 (27) GSTL 244 (Tri. Hyd.), where it was held that license fee and Royalty received by Port Trust towar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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