TaxTMI 
TaxTMI 
2015 (12) TMI 1599
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....03 to 31st March, 2007 and Rs. 4,62,125/- for rendering 'storage and warehousing services' along with interest besides imposing penalties. 3. Appellant contests the levying of tax under the head 'port services' on the ground that Section 65(81) and Section 65(82) of Finance Act, 1994 are intended to tax service rendered by a port or person authorized by a port in relation to vessels or goods whereas the appellant is in the business of cargo handling, stevedoring and storage. Admitting that they are licenced to handle certain activities within a port area, they contend that they are not a port and that the licence issued to them is not an authorization within the meaning of Section 65(82) and that insofar as Kakinada Port is concerned,....
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....spectively. 6. With the change in definition in 2010, the scope of activities covered by Section 65(105)(zn) and Section 65(105)(zzl) of Finance Act, 1994 altered substantially to include services other than those that were statutorily or conventionally rendered by a port authority, by whatever name called. 7. It would appear that the amendment was intended to tax all services rendered in a port and to eliminate the rigour of separate classification of each and every type of taxable service within a port. Thus, from July, 2010, the omnibus entry could extend to all services rendered by anyone legitimately operating within a port. Conversely, the umbrella coverage did not exist during the period of dispute in this panel. The appe....
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.... 'storage and warehousing service' allegedly rendered by the appellant, learned counsel drew our attention to the decision of the Hon'ble High Court of Kerala in Kerala State Industrial Enterprise Ltd. v. Commissioner of Central Excise, Customs & Service Tax, Kochi [2012 (28) S.T.R. 574 (Ker.)] to the effect that tax is exempted on such services as are related to export cargo. The appellant aggregates agriculture produce for exports. 12. Turning to the definition of 'storage and warehousing' in Section 65(102) of Finance Act, 1994, we find, that it specifically excludes service in relation to agriculture produce. On this count, too, the demand of tax on the service rendered by the appellant is untenable. 13. The appellant handle....