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TMI Blog2018 (4) TMI 1396X X X X Extracts X X X X X X X X Extracts X X X X ..... vely constituted under Ministry of Agriculture - Held that: - if there is involvement at all of the CPT in rendering subject services, it is on behalf of the CFH, who is a separate legal entity - the demand of Service Tax has to be issued to CFH - appeal dismissed - decided against Revenue. - ST/56-58/2008-DB - Final Order Nos. ST/21819-21821/2017 - Dated:- 30-8-2017 - Shri S.S. Garg, Member (J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin. (iii) CPT is rendering services to vessels (fishing vessels) in relation to fishing and other marine goods. (iv) The Department (Revenue) issued show cause notices to CPT demanding Service Tax on the amounts collected for various services rendered at the Fishing Harbour, which had not been included in the taxable value realized during the period of July, 2001 to 31st March, 2006. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Agriculture. The pleading of the Revenue is that subject services were rendered in the Port Area by CPT only, therefore CPT is liable for payment of Service Tax. However, we find that if there is involvement at all of the CPT in rendering subject services, it is on behalf of the CFH, who is a separate legal entity. Therefore, the demand of Service Tax has to be issued to CFH. In this regard, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered by Cochin Fisheries Harbour. Also, Ministry s letter F. No. B-II/2000-TRU, dated 9-7-2001 clarifies that estate rentals of the Port which is charged for renting of accommodation provided to outsiders and port leasers, lease rental for land etc., will not be liable to Service Tax, under Port Services as these are not services rendered in relation to goods or vessels. Its subsequent inclusion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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