9911796707
TMI Blog2014 (11) TMI 973X X X X Extracts X X X X X X X X Extracts X X X X ..... he case, the ld. Tribunal is justified in the eye of law to decide the instant case following its earlier decision rendered in the matter of CCE, Ahmedabad v. Ramdev Food Products Pvt. Ltd. - 2010 (19) S.T.R. 833 (Tri.), without even examining the relevant factual aspects of the case in the light of the governing Notification(s), Circular(s) and the relevant statutory provisions? Tax Appeal Nos. 2517, 2525 & 2526 of 2010 preferred by Revenue against the said decision of CCE, Ahmedabad v. Ramdev Food Products Pvt. Ltd. are pending before this Hon'ble High Court)." 3. The Tribunal decided the issue in favour of the respondent-assessee confirming the decision of Commissioner (Appeals) on the ground that the question is covered by the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re. He relied on clarificatory memorandum issued by the Board in this respect. He also drew our attention to the clarification issued by the Board regarding applicability of Notification No. 41/2007 in case where the service provider has obtained registration only for one service but has provided several services. 6. Having thus heard learned counsel for the parties, we are of the opinion that Tribunal has committed no error. Firstly the decision of Ramdev Food Products Pvt. Ltd. (supra) on which Tribunal has placed reliance has been upheld by this Court vide decision dated 6-12-2012. Secondly as finding of fact Commissioner has held that services were provided by port itself. That being the position and in view of the fact that Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services performed in these areas (even those falling within the definition of other taxable services) are being classified under the port/airport services. Elsewhere, individual services are classified according to their individual description on the grounds that the provisions Section 65A of Finance Act, 1994 prescribes adoption of a specified description over a general one. 1.3 Further, both the definitions use the phrase 'any person authorised by port/airport'. In many ports/airports there is no procedure of specifically authorizing a service provider to undertake a particular activity. While there may be restriction on entry into such areas and the authorities often issue entry-passes or identity cards, airport/port authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
