2011 (3) TMI 664

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....t. Shri Manish Mohan, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This appeal is directed against a demand of service tax amounting to over Rs. 2 crores for the period from  16-7-01 to 30-6-02 under the head 'Port Services' and also demand of interest thereon and a penalty of Rs. 500/-. After examining the records and hearing both sides, we note that the above d....

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....ourts and the Supreme Court in relation to 'Port Services'. In this connection, particular reference is made to Homa Engineering Works v. Commissioner of Central Excise - 2007 (7) S.T.R. 546 (T), wherein it was held that the repairing (including chipping, cleaning, painting etc.) of marine vessels within port premises would not be covered under 'Port Services' defined under Section 65(82) of the F....

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....rt or other port, in any manner" vide Section 65(82) of the Finance Act, 94 as substituted with effect from 1-7-2010. After the said amendment, the taxable service means "any service provided or to be provided to any person, by any other person, in relation to port service in a port, in any manner" vide Section 65(105)(zn) of the Act as substituted with effect from 1-7-2010. By virtue of this amen....

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....r a decision by the Hon'ble High Court. 5. After considering the submissions, we are of the view that the adjudicating authority, rather than the Tribunal, can afford to wait for the Hon'ble High Court's decision in Homa Engineering Works case (supra) inasmuch as that authority appears to have taken a view against the assessee merely on the strength of a Circular of the Board viz. Circular....