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1 - 10 of 32 (0.22 seconds)Section 42 in Finance Act, 1999 [Entire Act]
The Finance Act, 2018
Section 123 in Finance Act, 1999 [Entire Act]
Homa Engineering Works vs Cce on 3 May, 2007
Against the aforesaid case in M/s. Homa Engineering Works v. CCE, Mumbai, Revenue has not filed any appeal in this Court.
Finance Act, 1999
Section 42 in The Major Port Trusts Act, 1963 [Entire Act]
Section 48 in Finance Act, 1999 [Entire Act]
The Major Port Trusts Act, 1963
Velji P. And Sons (Agencies) Pvt. Ltd. ... vs C.C.E. on 23 August, 2007
In para 8 of the said judgment, it has been observed that taxable services under the net of Port Service means any service rendered by a port or any person authorized by such port. The services being provided by the appellant are handling, stevedoring, loading, unloading, tug hire and labour arrangement. Admittedly, such services are not required to be provided by the Port under The Major Port Trusts Act, 1963. A perusal of the Section 35 of the said Act, as reproduced in the case of Homa Engineering Works, clearly shows that power of the Board to execute the works and provide appliances do not include the above activities being undertaken by the appellant. As such, it cannot be said that the services being provided by the appellant were covered by the Port services. Further, the Tribunal in the above case has observed that the authorization from the Port must be in respect of the services which the port itself is required to provide as such authorization would make an assessee step into shoes of the Port. Having already observed that such services were not required by the port, any authorization by the Port cannot convert the services into port services (emphasis supplied). In any case, we find that there is no authorization by the Port to the appellant to conduct the services on his behalf. Licenses issued by the Port authorities cannot be considered as authorization. Such licenses are issued by the Port authorities to all the persons working in the Port to ensure the safety and security of the Port Area and does not confer any power or authority of the Port on the person so issued with the licence. If the licences issued by the Port are taken as authorization, then such licences issued to Stevedores, ship chandlers, labourers, repairers of the vessels etc. would also become authorized persons by the Port to render services as Port services.