2025 (8) TMI 1559

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....ability of Rs. 1,25,01,198 under section 73 of Finance Act, 1994, along with interest as applicable under section 75 of Finance Act, 1994, besides imposition of penalty of like amount under section 78 of Finance Act, 1994, is in appeal impugning the proceedings that had been initiated for alleged short-payment of higher magnitude, including Rs. 1,80,57,700 towards rendering of 'port services' that was dropped. The liability saddled on them, comprising Rs. 3,37,100 towards 'technical testing and analysis' service, Rs. 1,20,46,686 towards 'supply of tangible goods service' (vessel) and Rs. 1,17,412 towards the same service in relation to motor launch, MV Shatixa Mini, pertained to April 2010 to September 2012 and had its genesis in EA-2000 au....

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....hik [2019 (20) GSTL 259 (Tri-Mumbai)]. 4. The decision relied upon by Learned Authorized Representative placed emphasis on the consequence of the impugned amendment on the admitted position that the service, on which tax liability had not been discharged, was 'technical testing and analysis service' and liable to be excluded as having been rendered abroad. Here the appellant had, all along, been insisting that the activity was covered by section 65(105)(zzi) of Finance Act, 1994 and the impugned order rested the finding on conformity of the activity with section 65(105)(zzh) of Finance Act, 1994. The impugned order did subject the activity to scrutiny but the distinguishment between the two has not been adequately appreciated in the impu....

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....ion 65(105)(zzzzj) of Finance Act, 1994 as held in the adjudication order. The claim of the appellant is not tenable as they do not interface with the persons carried on board. We have no hesitation in affirmation of demand of Rs. 1,17,412, along with interest thereon, and penalty to that extent. 7. On the consideration received from M/s Jag Enterprises for the barges, that clarity is lacking. The appellant is in the business of handling iron ore and transportation of the product in inland waterways is intrinsic to the enterprise just as barges are. According to Learned Counsel, ships are not among the enumerations in section 65 (105)(zzzzj) of Finance Act, 1994. While barges are 'self-propelling', they are not just ships but are essenti....