TaxTMI 
TaxTMI 
2012 (5) TMI 241
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....ides extensively on the stay petition. 2. The applicant, M/s. New Mangalore Port Trust, has entrusted the work of providing and operating the crane inside the port to parties like M/s. Mineral Enterprises and M/s. ABG Heavy Industries. For this purpose, they have floated tenders and entered into agreements with the said service providers. It is also on record that the activities of the said parti....
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....lected as fee for permitting them to operate the crane cannot be treated as representing franchise services. He also submits that the said parties are paying, on amounts collected by them service tax under the category of port services and the fees paid to the applicant is only part of the amount which has suffered service tax at the hands of the said parties. 3.2. Alternatively, he also submits ....
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....the work and service of operating the crane inside the port is in view of the power vested with the applicant and the applicant has given representational rights to the parties who are operating the cranes. 5. We have carefully considered the submissions made by both sides and perused the records. The Port Trust is empowered to render certain services in terms of Section 42 of the Major Port Trus....