TaxTMI 
TaxTMI 
2009 (10) TMI 459
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....yment u/s 76. (f) Penalty-Rs. 1,000/- u/s 77. 2. Pursuant to a Production Sharing Contract entered with the Govt. of India for the production of Ravva crude oil by a joint venture, of which the appellant M/s. Cairn Energy India Pty. Ltd. is one of the four parties, crude oil produced in the sub-marine area of Surasenayanam Coast is delivered on sale to different public sector oil companies nominated by the Govt. of India. The crude oil is delivered at the Single Point Mooring (SPM) at the Ravva port. The appellants built the necessary infrastructure at the port for the oil tankers to receive the crude oil from the SPM. The Port Officer, Ravva Port has issued orders permitting the appellant to carry out berthing and loading operations at t....
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....ants had not been authorized by the Ravva Port to undertake the various activities it carried out at the port. It is submitted that in the following decisions, the Tribunal had held that to be exigible as port services, the said activities should have been carried out on authorization issued under Section 42 of the Major Port Trusts Act. These had to be issued with the prior approval of the Central Government and the persons who authorized cannot charge any amount in excess of the tariff fixed by the Government. In the case on hand, the appellants were not authorized by the Ravva Port to undertake the impugned activities. They were free to charge any amount from their clients towards the services rendered. (a) Konkan Marine Agencies v. CCE....