9911796707
TMI Blog2008 (3) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... sanctioned by tribunal X X X X Extracts X X X X X X X X Extracts X X X X ..... f service rendered and bills raised, etc., and applying the principles of natural justice, adjudicating authority decided the matter in favour of the assessee and classified it as "cargo handling service" and further holding that it would not be liable for payment of service tax on the same. However, the refund was not directed to be paid to the assessee instead it was directed to be deposited in Consumer Welfare Fund. The Commissioner exercised the power conferred on him under Section 84 of the Act, and took the suo motu revision against the order of the adjudicating authority and issued notice to the assessee. The Commissioner of Central Excise, Mangalore, while deciding the revision noted that as per the provisions of statute, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een vessels in the port and the wharves, piers, quays or docks belonging to or in the possession of the Board; (b) receiving, removing, shifting, transporting, storing or delivering goods brought within the Boards premises; (c) carrying passengers by rail or by other means within the limits of the port or port approaches, subject to such restrictions and conditions as the Central Government may think fit to impose; (d) receiving and delivering, transporting and booking and despatching goods originating in the vessels in the port and intended for carriage by the neighbouring railways, or vice versa, as a railway administration under the Indian Railways Act, 1890 (9 of 1890); (e) piloting, hauling, mooring, remooring, hooking, or measurin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch person for the loss, destruction or deterioration of goods of which he has taken charge shall, subject to the other provisions of this Act, be that of a bailee under Sections 151, 152 and 161 of the Indian Contract Act, 1872. (7) After any goods have been taken charge of and a receipt given for them under this section, no liability for any loss or damage, which may occur to them, shall attach to any person to whom a receipt has been given or to the master or owner of the vessel from which the goods have been landed or transshipped." 7. Bare perusal of the aforesaid Section makes it crystal clear that some of the services mentioned in the same, which may not be exhaustive are to be performed by the port itself, but in case port is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling service. In this context it may be mentioned that port services cover any service provided in relation to goods or vessels by a port or a person authorized by the port. This includes the cargo handling service provided within the port premises. Therefore to this extent there may be an overlap in cargo handling service and the port service. However since port services covers all the service in relation to goods and vessels therefore more specific to port, the service provided in a port in relation to handling of goods would be appropriately covered under port service and no separate levy will be attracted under the category of cargo handling agency service. Similar would be the case in respect of service provided for storage of goods in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clarify that the definition of "port service" as found in Section 65(82) of the Finance Act would not be applicable to the facts of the present case. The definition of "port service" reads as under: "Port Service" means any service rendered by a port or other port or any person authorised by such port or other port, in any manner, in relation to a vessel or goods." 15. According to the learned Counsel for the appellant since the assessee is a licence holder, therefore he would be the person authorized within the definition of "port service" as mentioned hereinabove. 16. We do not agree to the aforesaid contentions advanced by the learned Counsel for appellant for the simple reason that defini ..... X X X X Extracts X X X X X X X X Extracts X X X X
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