2008 (1) TMI 117

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....been licensed by the Cochin Port Trust to undertake stevedoring operations at Cochin Port. Revenue conducted investigation which revealed that the appellant had not been paying any Service Tax on the stevedoring charges collected by them. According to Revenue, the stevedoring charges would come within the category of 'Port Services', therefore, it was alleged that the appellant had failed to take Service Tax Registration under the category of 'Port Services' in respect of the stevedoring services rendered by them. Further, it was revealed that the appellants are providing Customs House Agent service to their clients and are holding Service Tax registration under the category of Customs House Agent services. In the case of Cu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the Revenue. 4. We heard both sides. The learned advocate brought to our notice that the Original Authority has considered stevedoring services as Port Services and levied Service Tax for the charges collected by them as stevedoring charges. The stevedoring activity is loading and unloading of cargo. He explained that this activity is rendered by the appellant on his own behalf. He is actually directly dealing with the party. The appellant is only licensed by the port to undertake the stevedoring activity and these activities had not been done on behalf of the port neither they had been authorized by the port to do any port services. He said this issue is no longer res integra and it has been held in the following decisions that the s....