2008 (3) TMI 217

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....espect of penalties imposed on the appellants. The remaining application is for similar relief in respect of service tax amount of Rs. 2.7 crores for the period July, 2003 to January, 2007 and associated penalties. In both the cases, the challenge is against demand of service tax raised on the assessee in the category of "Port Services" defined under Section 65(82) of the Finance Act, 1994. In one case, the appellants were engaged by M/s. Chennai Petroleum Corporation Ltd. (CPCL, for short) to undertake a variety of activities in relation to import and clearance of crude oil and natural gas, raw materials for M/s. CPCL, through a private jetty owned by M/s. CPCL coming within the limits of Nagapatinam Port and subject to the control of Tami....

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....s category in respect of the services in question. For the period May-December, 2006, they accordingly paid over Rs. 22.5 laths. This period is comprised in the period of dispute in this case (They paid similar tax for subsequent period also, which, however, is not relevant to this case). Learned counsel for the appellants has also claimed support from the decision of this Tribunal in Velji P. & Sons (Agencies) Pvt. Ltd. & Another v. Commissioner of Central Excise, Bhavnagar - 2007 (8) S.T.R. 236 (Tri.) = [2007] 9 VST 372 (CESTAT Ahd.), wherein services rendered by a CHA were held to be not falling within the purview of 'port services' on the ground that the CHA was not authorised to do such services by the port authority. 3. We have hea....