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TMI Blog2005 (11) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... agement Board during the relevant period for which service tax was admittedly payable by them. The port authority, however, did not have registration at that point of time under the Finance Act. They got themselves registered by the competent authority on May 21, 2004. 3. After getting the registration, the port authority issued notices to various organization and/or business people who were rendered services by the port authorities during the period from July 01, 2003 to May 20, 2004 including interest thereon. Such demand was challenged by the writ petitioner on behalf of its members in a writ petition being W.P.No. 219 of 2004. The same was heard and disposed of by the learned Single Judge of this Court sitting in Circuit Bench at Por ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y arrears, there would be business loss as they would not be in a position to collect service tax in turn from their ultimate consumers as they did not contemporarily charge them to the said extent. 8. In support of his contention, Mr. Bahadur relied on the Apex Court decision in the case of Laghu Udyog Bharati and Anr. v. Union of India and Ors. . The Apex court interpreted Sections 65, 68, 70 and 71 of the said Act and rules framed thereunder. The Apex Court, in paragraph 12, observed as follows: These sections clearly show that the return which has to be filed pertains to the payment which are received by the person tendering the service in respect of the value of the taxable services. Surely, this is a type of information which ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the case of T.N. Kalyana Mandabam Association [ut-supra], the Apex Court, while considering the claim of service tax, observed that the same has no nexus with sale or purchase of goods. The Apex Court also observed that the meaning of service provided assumes predominance which is definite indicator of the supremacy of the service aspect. The Apex Court rejected the plea that the said act is ultra vires to the Constitution. 12. Initially Port within the meaning of Major Port Trusts Act was brought within the ambit of service tax. In 2003 Other Port was also brought in by way of amendment. Andaman Ports thus came within the ambit of service tax. We need not to dilute on this any further as the petitioner also admitted that they wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e consumer and pay the same to the authority after being registered under Section 69. He is also to submit return as per Section 70. 14. In the Instant case, initially the particular port was kept outside the purview of the said Act. By way of amendment, this particular port was brought within the scope and ambit of the said Act. However, there was some delay initially on the part of the port authority to get themselves registered under the said Act. As such they could not initially collect the tax from the service taker. 15. Hence, we do not find any Illegality in collecting this arrear tax. There is no time limit prescribed either for such collection or deposit, what has been provided in the Act, is a penal measure for non-complianc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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