2019 (9) TMI 1217

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....d that the appellants are undertaking 'Port Services' and accordingly, have issued a show-cause notice 11.10.2006. Addl. Commissioner vide Order-in-Original dated 30.1.2007 has confirmed the demand of Rs. 23,10,838/- under Section 65(82) of Finance Act, 1994 along with interest. He also levied penalties under Sections 76, 77 and 78 of the Finance Act, 1994. Commissioner (A) vide Order dated 21.1.2009 upheld the Order-in-Original. Hence, this appeal. 2. Learned counsel for the appellant submits that they are engaged in providing Stevedoring Services which include the work of unlashing / lashing of containers in vessels for discharge of import and export containers; for this purpose they have entered into contracts with vessel operators; t....

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....eriod can be invoked in such cases. Demand within the normal period is about Rs. 1,71,367/- which is payable by them, if at all, the services are held to be 'Port Services'. • Commissioner vs. Singh Transporters: 2018 (13) GSTL J40 (SC) • Principal Commissioner vs. Gandhar Oil Refinery (I) Ltd.: 2018 (360) ELT A177 (SC) 3. The learned AR for the Department submitted that the Larger Bench in the case of Western Agencies Pvt. Ltd. vs. CCE, Chennai: 2011 (22) STR 305 (Tri.-LB) has held that such services come under the purview of 'Port Services' . This Bench in the case of M/s. West End Minerals and Exports Pvt. Ltd. vide Final Order No. 20710/2019 has held that such services fall under 'Port Services'. He further ....

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....torage of goods in the port premises." Relying on this clarification, the Department has issued the impugned show-cause notice. We find that the definition of 'Port Service' as well as explanation given in the Board Circular give wider scope to the 'Port Service'. Cargo Handling Service is also subsumed in the 'Port Services'. 5.1 Learned counsel for the appellant relied upon ratio of many cases and states that the license issued by the Port does not qualify as authorization. We find that Larger Bench in the case of Western Agencies Pvt. Ltd. (supra) has held in para 10.3 as under: "10.3 The term "port service" defined by the 1994 Act bringing any service provided by a "port" or "other port" "in relation to vessels or goods" ....