9911796707
TMI Blog2017 (7) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities and scrutiny of the documents, it revealed that appellant was given a license by the Tamil Nadu Maritime Board, Chennai who are the Port Authority for Minor Ports in Tamil Nadu, to conduct activities at a Jetty was erected by CPCL at Nagore falling in the jurisdiction of Nagapatanam Minor Port. The CPCL is importing Crude Oil and exporting Petroleum products. During the period 01.07.2003 to 31.12.2006, the said CPCL by an agreement with the appellants, contracted for providing supplying and operation of two tugs and one pilot-cum-mooring launch; Stevedoring of cargo to refinery; assistance in clearing and forwarding of cargo and vessels; Liaison with Surveyor/Steamer agency; Providing Pilot and Mooring crew; and manning of Oil j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [2007 (8) STR 236] which has been upheld by the Hon'ble Apex Court. He would submit that identical issue came up before this Bench in the case of Ashok International [2016 (43) STR 430] wherein, the Tribunal took a view that services rendered by the appellant herein could not fall under category of Port Services. 4. Ld. Departmental Representative on the other hand draws our attention to the impugned order. It is his submission that Tamil Nadu Maritime Board vide letter dated 10.03.2006 addressed to the lower authorities, stated clearly that Board while authorizing captive port users to operate and maintain port facility, also recognize and therefore authorizes the forms engaged by the captive port users for such activities. He would subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... doring and storage. Admitting that they are licenced to handle certain activities within a port area, they contend that they are not a port and that the licence issued to them is not an authorization within the meaning of Section 65(82) and that insofar as Kakinada Port is concerned, they were merely accorded permission to operate in the port area. Decisions of the Tribunal in Shreeji Shipping v. Commissioner of Central Excise & Service Tax, Rajkot [2014 (36) S.T.R. 569 (Tri.-Ahmd.)], Commissioner of Service Tax, Ahmedabad v. NOVA Enterprises [2015 (38) S.T.R. 1012 (Tri.-Ahmd.), M/s. Velji P & Sons (Agencies) (P) Ltd. v. Commissioner of Central Excise, Bhavnagar [2007 (8) S.T.R. 236 (Tri.-Ahmd.)], Homa Engineering Works v. Commissioner of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y type of taxable service within a port. Thus, from July, 2010, the omnibus entry could extend to all services rendered by anyone legitimately operating within a port. Conversely, the umbrella coverage did not exist during the period of dispute in this panel. The appellant is not a port under the Major Port Trusts Act, 1963 or other port under Indian Ports Act, 1908. Therefore, the test of taxability of service rendered by appellant would rest on whether these are activities rendered normally by a port and which the port has in turn authorised them to perform. 8. Ports are statutorily required to handle goods and vessels; to that extent they provide a safe harbour for ships with berths for holding them fast. These are generally presented a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5(102) of Finance Act, 1994, we find, that it specifically excludes service in relation to agriculture produce. On this count, too, the demand of tax on the service rendered by the appellant is untenable. 13. The appellant handles cargo which involves loading, unloading and transporting. Moreover, such handlers are often required to provide space for aggregation and security of cargo till they are ready to be moved to the vessels carrying these. The storage and warehousing that is intended to be taxed is a specialised field that has for long held a vital position in commodity logistics. Such warehousekeepers are recognised in law as transit custodians with enacted responsibility and rights over the goods. Even to the extent of according th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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