2019 (3) TMI 952

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....ala (A.R.) ORDER Per: Ramesh Nair The appellant are engaged for providing "Port Services" during the period for 24.07.2003 to 30.06.2004. They recovered Port charges or ship breaking charges from various parties and did not charge the service tax amounting to Rs. 22,40,384/-. Accordingly, an SCN was issued which was adjudicated by adjudicating authority whereby the demand was confirmed al....

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....e. He submits that an identical issue in their own case this Tribunal has passed in favour of the appellant Vide Order No. A/10027/2018 dated 02.01.2019, therefore, the issue is no more under dispute. 3. Shri. K.J.Kinariwala, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submissions made by....

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....not be said that the said charges related to provision of any service. 6. Prior to 1.7.2003 the levy under the head of Port Service was limited to the services provided in Major Ports. None of the ports administered by the Gujarat Maritime Board are major ports. In these circumstances, there cannot be any levy under the head of Port Service in respect of the services allegedly provided on minor....