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TaxTMI 
TaxTMI 
TaxTMI 
2015 (9) TMI 941
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.... for the period from 16-8-2002 to 31-3-2006 is dealt with. The Order-in-Original passed under challenge confirmed the demand for more than Rs. 55,00,000/- for the period from 16-8-2002 to 31-3-2006 under the head cargo handling services, more than Rs. 79 lakhs for the period from 1-7-2003 to 13-3-2006 under the heading "other port services" and more than Rs. 4.25 lakhs under the head steamer agent services. Penalties also were imposed. 2. In Appeal No. ST/156/2009, Order-in-Original passed in respect of show cause notice issued for the period from April, 2006 to March, 2007 is under challenge and in this order, the demand for Service Tax under cargo handling services has been dropped but the demand under other port services has been c....
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.... also where Commissioner did not consider amendment to the work order issued by FACT. It was also submitted by the learned Counsel that appellant had not undertaken any loading or unloading of the goods at all. He also said that as far as transportation of goods for Binani Zinc was concerned, appellant was only a sub-contractor for SICL and SICL had specifically confirmed that appellant was merely transporting the goods and SICL was engaged in cargo handling operation and remitting the Service Tax. The learned AR would reiterate the observations in the impugned order in support of the Revenue's case. 5. Further barge operations in Cochin, Chennai and Kolkata have been considered as cargo handling services for the period from April, 20....
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....hat the service did not amount to cargo handling service. It was submitted that agreement remained same and there was no change. Appellant was involved only in transportation of sulphur and rock phosphate for FACT and was not involved in loading and unloading of the goods and we find that this submission was made categorically before the original authority as well as before us. In view of the decision of the Tribunal in the case of Lee & Muir Head Pvt. Ltd. (supra) and in view of the facts as submitted, we find that the services rendered to FACT cannot be considered as cargo handling services and therefore, the demand on this account cannot be sustained. 7. As regards services rendered to Binani Zinc, the appellant is a sub­contra....
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.... and barges were chartered by Western Shipping for use in Bhavnagar and appellants had collected only rent for the barges from the customer and the responsibility ended with delivery of the barges at Bhavnagar. It was submitted that such rent or charter hire does not attract Service Tax under the port services. 9. We have considered the submissions. During the relevant period, the definition of Port Service was as under :- " 'Port Service' means any service rendered by a port or other port or any person authorized by such port or other port in any manner, in relation to a vessel or goods." The definition of taxable services under Section 65(105)(zn) & (zzl) read as follows : " 'Taxable service' means any service provided or to be p....
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....rization, we consider that the impugned order taking a view that levy is sustainable cannot be upheld. We also find that the appellants' operation in Bhavnagar which is limited to hiring a barge to the customer cannot be levied to tax under Port Service. Therefore, demand for Service Tax under the category of Port Service also cannot be sustained. 11. A small amount of little more than Rs. 4 lakhs has been confirmed on the ground that appellant has rendered steamer agent service. The definition of steamer agent during the relevant period was as under :- " 'Steamer agent' means any person who undertakes either directly or indirectly, - * To perform any services in connection with a ship's husbandry....