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May 2008

Port Service

By Puloma Dalal, Bakul B. Mody, Chartered Accountants
Reading Time 1 mins
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II. Tribunal :


10. Port Service :


Stevedoring whether a port service and transport charge
incurred by CHA — whether taxable ?



Kin-ship Services (India) Pvt. Ltd. v. CCE–Cochin, [2008
TIOL 584 CESTAT Bang.]

â CHA licensed to
undertake stevedoring activity at Cochin port was asked to pay service tax
considering the activity as Port Service. Relying on the decisions in the cases
of Homa Engineering Works v. CCE Mumbai, 2006 (1) STR 19 (Tri.-Mum),
New Mangalore Port Trust v. CST, Bangalore, 2006 (4) STR 448 (Trib.-Bang),
Velji P. & Sons (Agencies) P. Ltd. v. CCE, Bhavnagar, 2007 (8) STR 236
(Tri.-Ahmedabad), the issue being no longer res integra was not
considered as Port Service. Secondly, since the said CHA charged transport
charge separately in its bills, the same was treated as reimbursable expense and
demand was set aside.

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