2020 (9) TMI 8

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....for providing their crane (wheel mounted) in the Port area for providing services of loading and unloading etc. with the help of the crane have collected licence fee from the crane operators. The process of dispute is September, 2006 to September, 2008. 2. The appellant is a statutory body, a Port Trust, operating the major Port at Mangalore. They are registered with the Service Tax Department. Under the Major Port Trust Act, 1963, under which the appellant is constituted and governed under Section 35 (2) (c) of the said Act and they are required to provide/execute such works within or without the limit of the Port, and provide such appliances that is necessary or expedient inter alia moorings and cranes, scales and other necessary means....

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....ir activity of providing loading unloading facility by crane to the service receivers viz. importer, exporters, etc. 3. It appeared to Revenue that this activity of the appellant- granting of license to operate the crane in the Port area to the licensee, such license fee is chargeable to Service Tax under the Head "Franchise Services". Accordingly, SCN dated 3rd April, 2009 was issued invoking the extended period of limitation. The SCN was adjudicated on contest vide OIO dated 23rd July, 2009, confirming the demand of Rs. 68,03,388/- along with equal amount of penalty under Section 78 and further penalty was imposed under Section 76 & 77 read with Rule 7(c). Being aggrieved by the impugned order, the appellant is before this Tribunal. ....