2014 (1) TMI 1094

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....missioner (AR), for the Respondent. ORDER The appeal and stay application are directed against Order-in-Original No. 06/ST/HB/2012-13, dated 28-9-2012 passed by the Commissioner of Service Tax (Adjn.), Mumbai. 2. The appellant M/s. J.M. Baxi & Company provided services such as Steamer Agent, Custom House Agent, Cargo Handling Service, Port Service, Supply of tangible goods, Works Contract ....

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....f the Finance Act, 1994 for the delayed payment of Service Tax. Hence, the appellant is before us. 3. The learned Counsel for the appellant submits that they have handled export cargo and handling of export cargo is excluded from the scope of Cargo Handling Services. Since the said service is rendered in a Port area, the activity stands excluded from the Port Service also and, therefore, the....

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....e appellant is not liable to Service Tax. 4. The learned Commissioner (AR) appearing for the Revenue submits that the appellant has not produced any evidence before the adjudicating authority to show that the consideration received in this case pertained to handling of export cargo. In the absence of such evidence, the adjudicating authority has rightly concluded that the appellant is liable....

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....disposal. 6.1 The 'Cargo Handling Service' definition under Section 65(23) excludes from its scope, handling of export cargo. What is covered under the Port Services under Section 65(82) is a taxable service rendered in a Port area. If the handling of cargo is excluded from the scope of a taxable service, it cannot come within the purview of Port Service as defined. This is the view taken by....