2008 (6) TMI 27

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..... A/356/WZB/2008CSTB-Cl dt.. 24.6.2008 certified on 14.7.2008 in Appeal No. ST/104/2006-Mum.) Shri A. Hidayatullah, Sr. Adv. for the Appellants. Shri K. M. Mondal, Consultant for the Respondents. [Order per A. K. Srivastava, Member (Technical)] -This is an appeal filed by the appellants against the Order-in-Appeal No. GOA/CEX/SNS/ 07/2006 dated 30.1.2006 passed by the Commissioner (Appeal....

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....Port Service" (Major Ports) with effect from 16.7.2001. M/s. Mormugao Port Trust falls in the category of "Major Ports". 4. As per the statutory provision under Section 65 (82) of Chapter V of  Finance Act, 1994, "Port Services" means any service rendered by a port or other port or any person authorized by such port or other port, in any manner, in relation to a vessel or goods. 5. The ....

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....al of the appellants 7. Although the learned counsel of the Revenue made valiant efforts before us to defend the case by giving his interpretation, as per his understanding, to the concerned provisions of the Major Port Trust Act, 1963, different from the one given by the Tribunal in the above case, yet we are not convinced by the same. We do not find even the slightest reason to disagree with ....

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....2003 between the appellants and the port is not an "authorization" as required under the statutory definition of port services under Section 65 (82) of the Finance Act, 1994; that the appellants are functioning as a standalone shipyard functioning independently on their own as a manufacturing unit and are in no manner connected with the port except for being the licensee of certain portion of land....