2006 (11) TMI 625

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....Rajeswara Sastry, Advocates, for the Respondent. ORDER [Order per : S.L. Peeran, Member (J) (Oral)]. - Revenue is seeking stay of the operation of the OIA No. 174/2006-CE dated 9-6-2006. The Revenue proceeded to consider the services of the assessee of "Steamer Agent Services" initially rendered by them, to be brought under the category of 'Port Services'. The respondent contended that they were....

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....rvices and the clarification of the Board should have been applied. 3. We have heard in extenso the learned JDR as well as the learned Counsels in the matter. The appellants are not handling the cargo of the import. They were handling the cargo of the export goods. The definition of Cargo Handling Services excludes the handling of export goods. Therefore, the Commissioner (Appeals) was corre....