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        <h1>Tribunal Rejects Revenue's Service Tax Appeal, Emphasizes Lack of Justification</h1> <h3>Commr. of Service Tax, Kolkata Versus M/s. Kamal Mukherjee & Co. (Shipping) Pvt. Ltd.</h3> Commr. of Service Tax, Kolkata Versus M/s. Kamal Mukherjee & Co. (Shipping) Pvt. Ltd. - TMI Issues involved:Interpretation of the term 'Port Service' for Service Tax liability, applicability of the decision of the Larger Bench of the Tribunal, consideration of time bar benefit for the appellant, relevance of pending cases before the Supreme Court.Analysis:1. Interpretation of 'Port Service': The dispute revolved around whether the stevedoring activity conducted by the respondent fell under the category of 'Port Service' for Service Tax liability. The definition of 'Port Service' under Section 65(82) of the Finance Act, 1994 was crucial. The Larger Bench of the Tribunal in the case of Western Agencies Pvt. Ltd. had held that stevedoring services were covered under 'Port Service'. However, the decision was stayed by the Madras High Court, indicating the unsettled nature of the issue.2. Applicability of Tribunal Decision: The appellant argued that based on the decision of the Larger Bench, the issue was settled in favor of Revenue, justifying the demand for Service Tax. On the other hand, the respondent highlighted the stay on the decision by the Madras High Court, emphasizing the ongoing uncertainty and pending appeals before the Supreme Court on the same issue.3. Consideration of Time Bar Benefit: The respondent sought the benefit of time bar, asserting that the ambiguity surrounding whether stevedoring services constituted 'Port Service' led to a genuine belief that they might not be liable for Service Tax during the disputed period. The Tribunal acknowledged the doubtfulness of the issue, especially as it required a reference to the Larger Bench, indicating a lack of clarity.4. Relevance of Pending Cases: The Ld. Advocate pointed out the numerous pending cases before the Supreme Court concerning the same issue, underscoring the broader legal implications and the need for a definitive resolution at a higher judicial level. This highlighted the complex legal landscape surrounding the interpretation of 'Port Service' and the applicability of Service Tax to stevedoring activities.In conclusion, the Tribunal rejected the appeal filed by the Revenue, emphasizing the lack of justification for pressing the demand under the extended period of limitation due to the genuine belief held by the respondent regarding the ambiguity of whether stevedoring services fell under 'Port Service'. The decision underscored the unsettled nature of the legal issue, as evidenced by the stay on the Larger Bench decision and the pending cases before the Supreme Court, necessitating a nuanced approach to the interpretation of 'Port Service' for Service Tax liability.

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