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TMI Blog2014 (1) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... ansactions. However, the matter needs verification at the adjudicating authority’s end. Therefore, we remand the matter back to the adjudicating authority to verify the particulars submitted by the appellant in this regard and satisfy himself that the amounts collected by the appellant pertain to handling of export cargo - Decided in favour of assessee by way of remand. - ST/85025/2013 - Final Order No. A/337/2013-WZB/C-I(CSTB) - Dated:- 19-2-2013 - Shri P.R. Chandrasekharan and Anil Choudhary, JJ Shri Bharat Raichandani, Advocate, for the Appellant. Shri P.N. Das, Commissioner (AR), for the Respondent. ORDER The appeal and stay application are directed against Order-in-Original No. 06/ST/HB/2012-13, dated 28-9-2012 passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by them and, therefore, the entire demand is unsustainable in law. 3.1 The learned Counsel relies on the decisions of the Hon ble High Court of Karnataka in the case of Commissioner of Central Excise, Mangalore v. Konkan Marine Agencies - 2009 (13) S.T.R. 7 (Kar.) wherein the Hon ble High Court held that since handling of export cargo is excluded from the scope of Cargo Handling Service, the same cannot be brought into the tax net under the category of Port Services. The C.B.E. C. vide Circular No. 1/2002, dated 1-8-2002 at the time of introduction of Cargo Handling Service had also clarified that the handling of export cargo service is excluded from the scope of Cargo Handling Service; therefore, the activity of the appellant is not li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e purview of Port Service as defined. This is the view taken by the Hon ble High Court of Karnataka in the case of Konkan Marine Agencies (supra). Therefore, there is merit in the claim of the appellant that the Service Tax liability is not attracted in respect of export transactions. However, the matter needs verification at the adjudicating authority s end. Therefore, we remand the matter back to the adjudicating authority to verify the particulars submitted by the appellant in this regard and satisfy himself that the amounts collected by the appellant pertain to handling of export cargo. The appellant is also directed to co-operate with the department for verification of the documents. Thereafter, the adjudicating authority shall pass a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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