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TMI Blog2015 (8) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... thorities and so as per the said Notification the condition is sufficiently fulfilled for granting the refund of such service tax. It is seen that the only reason for Revenue to file appeal was that in the case of velji P Sons (2007 (8) TMI 35 - CESTAT, AHMEDABAD) CESTAT held the activities of handling, stevedoring, loading, unloading, etc. provided in the port area as not falling under Port services. However, the said judgement no longer represents good law in the light of the CESTAT Larger Bench decision in the case of Western Agencies Pvt. Ltd. Vs. CCE, Chennai [2011 (3) TMI 528 - CESTAT, CHENNAI (LB)] - Decided against Revenue. - Appeal No.ST/448/2009-CU[DB], Appeal No.ST/534/2009-CU[DB] - Final Order Nos.52356-52357/2015 - Dated:- 17- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed these appeals on the ground that the said activities do not fall under Port Services as held by CESTAT in the case of Velji P Sons (supra), the Commissioner(Appeals) was not legally correct in permitting the refund merely because those activities were wrongly classified by the service provider under Section 65 (105) (zn) ibid while paying service tax. 4. No one appeared on behalf of the respondent. 5. We have considered the contention of Revenue. We find that in the schedule to Notification No. 41/2007-st, port services classified under Section 65 (105) (zn) ibid are mentioned. It implies that if the service provider has actually paid service tax under Section65 (105) (zn)ibid, the said notification exempts the same by way of refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Karnataka in Konkan Marine case - 2009 (13) S.T.R. 7 (Kar). (c) Activities/operations like intercarting (transportation of cargo after its unloading from a vessel, to a place of storage within the port area), storage of cargo in plots allotted by the Port, blending of different grades of coal in the port area and other kinds of cargo handling in the port area (other than export of cargo) can be held to be services ancillary to stevedoring and classifiable as port services under Section 65(82). 6. In the light of the foregoing, we find that in the light of the CESTAT Larger Bench decision quoted above, we do not find any infirmity in the impugned orders. Revenue appeals are, therefore, dismissed. - - TaxTMI - TMITax - Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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