TaxTMI 
TaxTMI 
2008 (3) TMI 285
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....nst the order dated 6-8-2007 passed by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore, (for short "CESTAT") in assessee's Appeal No. S.T/75/2007. 3. Assessee had filed appeal against the order in revision dated 20-12-2006 passed by the Commissioner of Central Excise, Mangalore. 4. Facts which lie in narrow compass, are as under:- For the period commencing from March, 2004 to September, 2004, assessee had paid service tax and interest amounting to Rs. 4,79,397/- under different challans under the category of "port service". The assessee had filed a refund claim for refund of service tax and interest paid for the aforesaid period and for the aforesaid amount. The reasons for assessee's claim for refun....
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....im under Section 84 of the Act, and took the suo motu revision against the order of the adjudicating authority and issued notice to the assessee. The Commissioner of Central Excise, Mangalore, while deciding the revision noted that as per the provisions of statute, service should be provided by port or a person authorized by port and not by a port on an authorized agent of port rendering service on behalf of the port as contended by the assessee. Accordingly the order of the adjudicating authority was set aside and quashed and it held that it will fall within the category of "port service" and accordingly the refund of the assessee of the sum of Rs. 4,79,397/- stood rejected. Assessee feeling aggrieved by the said order passed by the Com....
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....ginating in the vessels in the port and intended for carriage by the neighbouring railways, or vice versa, as a railway administration under the Indian Railways Act, 1890 (9 of 1890); (e) piloting, hauling, mooring, remooring, hooking, or measuring of vessels or any other service in respect of vessels, and (f) developing and providing, subject to the previous approval of the Central Government, infrastructure facilities for ports. (2) A Board may, if so requested by the owner, take charge of the goods for the purpose of performing the service or services and shall give a receipt in such form as the Board may specify. (3) Notwithstanding anything contained in this section, the Board may, with the previous sanction of the Central ....
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....el from which the goods have been landed or transshipped." 7. Bare perusal of the aforesaid Section makes it crystal clear that some of the services mentioned in the same, which may not be exhaustive are to be performed by the port itself, but in case port is desirous of rendering any of the service mentioned in the said section or any other service in addition to the same, port can authorize to give it to any other person, with the previous sanction of the Central Government. This is the mandate under sub-section (3) of Section 42 of the Act. Exercising this power, Port has issued a Stevedoring Licence in favour of the respondent-assessee. The Stevedoring was issued in favour of the assessee by New Mangalore Port Trust as per Rule 60 of....
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....n a port in relation to handling of goods would be appropriately covered under port service and no separate levy will be attracted under the category of cargo handling agency service. Similar would be the case in respect of service provided for storage of goods in the port premises. 6. All goods meant for export are excluded from the scope of this levy." 10. However, after going through Paras 5 and 6, we find that Para 6 clearly shows that all goods meant for export are excluded from the scope of levy of service tax. 11. It has not been disputed before us that the assessee was engaged in the business of cargo handling and especially for loading of cargo for export. If that be so, even this Circular does not help the appellant in an....