9911796707
TMI Blog2004 (12) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... per: Moheb Ali M., Member (T)]. - The applicants M/s. GCPTCL set up a port and a terminal to carry on the business of storage of chemicals, resins raw or semi-finished or finished bulk liquid, organic and inorganic chemicals and gaseous substances in addition to other services. M/s. GCPTCL is a minor port at Dahej set up under BOOT Policy of Government of Gujarat and renders onshore and offshore P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture for berthing ocean going tankers including bringing such vessels into the harbour, (b) Providing facilities to discharge the liquid/gaseous cargo and (c) Storage of such cargo in the tank farms till they are delivered to the importer. For each of the above services the applicant charges the user separately. It is the Department's contention that the applicant has provided storage services dur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clear the liquid/gases from their storage tank farm. The tank farm itself is connected by pipelines through which the cargo is discharged from the tankers. The applicants themselves charge for the service of storage separately as could be seen from the invoices raised by them. The plea that a total service provided by them can not be vivisected into various components is belied as the applicants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lace inside the port premises are covered under port services and not those which are undertaken outside. The applicants plea that what they provide is port services and since they are operators of a minor port they are not required to pay service tax for storage facility created by them is highly debatable. The applicants have not claimed financial hardship though they claimed that it would creat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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