2015 (8) TMI 397

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er : Shri BB Sharma, DR                                 For the Respondent : Shri R.C. Choure, DR                       &n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....65(105)(zn) of the Finance Act, 1994 are mentioned in the Schedule to the said Notification.The commissioner (Appeals) noted that although in the case of Velji P Sons vs CCE [2007(8)STR 236(Tri-Ahm)], it has been held that activities of handling, stevedoring, loading, unloading and tug hire and labour arrangement (hereinafter referred to as the said activities) do not fall under the category of po....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ally paid service tax under Section65 (105) (zn)ibid, the said notification exempts the same by way of refund if it is received by an exporter and used for export of goods. It is not open to the service recipient to question the classification of the service received by it as the issue of classification is only between the service provider and the jurisdictional service tax authorities and so as p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n clause (4) of Section (3) of the Indian Ports Act, 1908 are not applicable to interpretation of port service defined under Section 65(82) of the Finance Act, 1994 in absence of statutory intention thereof. (b) Stevedoring in a major or minor port is a port service within the meaning of this expression defined under Section 65(82) of the Finance Act, 1994 following judgment of Hon'ble High Cou....