2020 (10) TMI 201

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....he writ petitioner is a customs house agent. The writ petitioner on the instructions of their clients have been rendering stevedoring services in Tuticorin Port Trust premises. The case on hand pertains to the assessment period 16.07.2001 - 15.08.2002. The first respondent issued show cause notice dated 21.07.2004 putting the petitioner on notice that the petitioner is liable to pay service tax for the aforesaid period. The petitioner was also given personal hearing. The petitioner did not submit any written reply in response to the aforesaid show cause notice.   3. After a consideration of the materials on record, the first respondent passed the impugned order dated 28.03.2007 confirming the demand for payment of Rs. 3,42,288/- as ....

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....ices rendered by them would not fall within the definition of Port Services. Of course the said definition underwent an amendment in the year 2010. But the case on hand pertains to the pre-amendment position. Therefore, according to him, the impugned order is liable to be set aside. 7. Per contra the learned Standing counsel submitted that the impugned order does not warrant any interference. He wanted me to sustain the impugned order and dismiss the writ petition.   8. I carefully considered the rival contentions and went through the materials on record. 9. As rightly pointed out by the learned Standing counsel appearing for the respondents, whether the petitioner was authorised by the port or not is a pure question of fact. ....

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....from a vessel, to a place of storage within the port area), storage of cargo in plots allotted by the Port, blending of different grades of coal in the port area and other kinds of cargo handling in the port area can be held to be services ancillary to stevedoring and whether, ipso facto, these services can be classified as 'port services' under Section 65(82) ibid. (Emphasis supplied) " The Larger Bench answered the issues as follows:- "12. In the light of the aforesaid discussions, the questions referred to Larger Bench may be answered as under: (a) Provisions other than clause (q) of Section (2) of the Major Port Trusts Act, 1963 or any provisions other than clause(4) of Section (3) of the Indian Ports Act, 1....