2008 (1) TMI 358

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....the Order of the Commissioner No. 142-BVR/ Commr/ 2005/ Service Tax, dt.27.12.05. 1.3 Appeal No. ST/132/07 by M/s Shree Sagar Stevedores is against the Order of the Commissioner No.49-BVR/Commr/ 2006/Service Tax, dt.28.12.06. 1.4 All these appeals involve a common issue and accordingly they are being dealt with by a common order. 2. Heard both sides. 3.1 The relevant facts, in brief, are as follows: (a) The appellants are having annual licences as steamer/stevedores agent issued by Gujarat Maritime Board.  They are authorized to provide services of cargo handling and other services; they hired barges to provide services at the port; they were having equipments like cranes, jumpers and weigh-bridge to provide such service....

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.... imposed penalty under Section 76 & 77. 4.1 The learned advocate submits that the appellants are only having annual licence as steamer/stevedores agent issued by GMB; they are not authorized in any manner by GMB to render any port services within the meaning of expression in Section 65 (105) (zzl). 4.2 Simultaneous levy of service tax and customs duty on same elements during the same taxing period amounts to double taxation.  As per the customs valuation rules, the same elements have been considered as a part of cost of importation of the goods.  The classification of the appellants services as port services in Dec.'05 relying on Para 5 of CBEC Circular No.B11/1/2002 TRU dt.1.8.02 after advising registration under cargo hand....

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....roduced below. "6. We have gone through the records of the case carefully. The point at issue is whether the services rendered by the appellants amount to 'Port Services' and whether they are liable to pay Service Tax in terms of the Finance Act, 1994. We find that the appellants obtained the stevedoring licence from the Mangalore Port Trust for carrying out the stevedoring operations. The stevedoring operations actually mean loading and unloading of cargo within the port premises. The Commissioner has interpreted that the appellant is carrying out the services within the port and he has been authorized by the port to render such services in view of the licence given to him. Therefore, he would rightly fall within the ambit of the 'Port ....