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CESTAT allowed the appeal and set aside the impugned order, holding that royalty/lease charges collected by a port authority from terminal operators (including BOT arrangements) constitute letting out of immovable property/joint-venture receipts rather than provision of a "port service," and therefore do not attract service tax. The Tribunal relied on coordinate HC and SC precedents recognizing lease/rental character of such receipts and on Ministry/TRU clarifications which did not classify rental/lease charges as taxable "port services." Consequently, no service tax liability arises on royalty/lease payments received by the port; the departmental demand was quashed and the appeal granted.
CESTAT allowed the appeal and set aside the impugned order, holding that royalty/lease charges collected by a port authority from terminal operators (including BOT arrangements) constitute letting out of immovable property/joint-venture receipts rather than provision of a "port service," and therefore do not attract service tax. The Tribunal relied on coordinate HC and SC precedents recognizing lease/rental character of such receipts and on Ministry/TRU clarifications which did not classify rental/lease charges as taxable "port services." Consequently, no service tax liability arises on royalty/lease payments received by the port; the departmental demand was quashed and the appeal granted.
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