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TMI Blog2019 (9) TMI 1217X X X X Extracts X X X X X X X X Extracts X X X X ..... us, the services rendered by the appellant fall under Port Services . Extended period of limitation - period involved is 16/07/2001 to 31/12/2005 whereas SCN was issued on 11.10.2006 - HELD THAT:- It cannot be alleged that there was suppression of facts with an intent to evade payment of duty on the part of the appellant - as mens rea is not established, penalties are liable to be set aside - the matter requires to be remanded to the Original Authority for computing the duty demand for normal period. The appeal is allowed partly and remanded to the original authority for computation of duty demand for normal period - penalties set aside. - ST/409/2009-DB - Final Order No. 20852 /2019 - Dated:- 27-9-2019 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Cargo Handling Service towards imported goods and as Cargo Handling Service towards export is exempt, they need not discharge duty. He submits that the license given by the Port to undertake Cargo Handling Services within the Port does not equate to an authorization given by the Port to operate Port Services. He relied upon the following decisions: Homa Engineering Works vs. CCE, Mumbai: 2007 (7) STR 546 (Tri.-Mumbai) Velji P. Sons (Agencies) P. Ltd. vs. CCE, Cochin: 2008 (10) STR 331 (Tri.-Bang.) VBC Exports Ltd. vs. CCE, Visakhapatnam: 2008 (10) STR 613 (Tri.-Bang.) Konkan Marine Agencies vs. CCE, Mangalore: 2007 (8) STR 472 (Tri.-Bang.) affirmed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elf is as good as authorization. 4. Heard both sides and perused the records of the case. Brief issue for consideration in the instant case is as to whether the services rendered by the appellants can be considered as Port Services . For this purpose, we have a look at the definition of Port Services in terms of Section 2(82) of Finance Act, 1994. Section 2(82) defines Port Services to mean any service rendered within a Port or other Port, in any manner. CBEC vide Circular F. No. B11/1/2002-TRU dated 1.8.2002 clarifies that: 5. Cargo handling services are provided in the port also. Whether such service will be covered in the category of port services or cargo handling service. In this context it may be m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et does not make any difference if such service is also provided through any person authorised by the port or such port. If stevedoring service is accepted to be a service not provided by port or other port , the term port service defined by 1994 Act shall defeat the purpose of the service tax law. The facilities provided by a port to render the stevedoring service performable brings such service to the scope of service tax. The statutory definition suggesting the service provided in any manner serves the purpose of serving the clients of stevedore in relation to goods or services indirectly through stevedores. Therefore, the service provided by stevedores fall under the class of port service and taxable following para 7 of Konkan Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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