2014 (3) TMI 1079

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....;Vide the impugned order, the learned adjudicating authority has confirmed service tax demands of Rs. 5,82,78,301/-; Rs. 4,20,81,195/- and Rs. 11,63,733/- under the category of 'Port Services' for the period April 2005 to February 2010. The appellant has discharged service tax liability of Rs. 4,20,81,195 under the category of 'Supply of Tangible Goods for Use Service' for the period 16-5-2008 onwards and also Rs. 11,63,733/- towards service tax liability under the 'Port Services'. Thus, the dispute mainly relates to demand of Rs. 5,82,78,301/-. 3. The learned counsel for the appellant submits that the appellant entered into charter hire agreement with Hazira Port Pvt. Ltd. for supply of vessels for undertaking various operations in....

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....f India Ltd. v. Commissioner of Central Excise & Service Tax 2013-TIOL-942-CESTAT-MUM. = 2013 (32) S.T.R. 323 (T) where charter hire of vessels was considered as 'supply of tangible goods for use service'. In the light of these decisions, he pleads that stay be granted. 4. The learned Commissioner (AR) appearing for the Revenue, on the other hand, submits that the appellant was authorised to render port services within the HPPL port and wherever they are rendering such services directly to the shipping lines they are discharging service tax liability under 'port services'. However, in respect of vessels on charter hire to the port, which are also used for rendering similar services, the appellant is disputing the tax liability. He a....

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....of 'airport services' which covers any service rendered in an airport. The Tribunal took the view that, any service rendered in an airport cannot be construed as a taxable service and to fall within the 'airport services', the service should have been notified as a taxable service and only if a notified service is rendered in an airport, the same would qualify as 'airport services' but not otherwise. 5.2. The same logic would apply even in the case of port services. The purpose of creating a omnibus entry as 'port services' was to bring within one service the various activities rendered therein so as to minimize the disputes regarding classification. Therefore, to qualify as a port services, the activity rendered should be a taxable....