COMMISSIONER Vs. ADANI ENTERPRISE LTD

JUDGEMENT

(1.) THESE appeals have been filed by the Department challenging the orders of Customs Excise Service Tax Appellate Tribunal ("the Tribunal" for short). We may notice the facts arising in Special Civil Application No. 755/2012. In the said appeal, Revenue has framed following questions:

(2.) THE Tribunal decided the issue in favour of the respondent -assessee confirming the decision of Commissioner (Appeals) on the ground that the question is covered by the decision of the Tribunal in case of Western Agencies Pvt. Ltd. v. CCE, Chennai reported in : 2011 (22) S.T.R. 305 (Tri. -LB) and in case of CCE, Ahmedabad v. Ramdev Food Products Pvt. Ltd. reported in : 2010 (19) S.T.R. 833 (T).

(3.) ON the other hand learned counsel Shri Modh for the respondent submitted that the Tribunal committed no error. He pointed out that decision of the Tribunal in case of Ramdev Food Products Pvt. Ltd. (supra) was upheld by this Court in order dated 6 -12 -2012 in Tax Appeal No. 2391/2010. He further submitted that the Commissioner (Appeals) had given finding of fact that services were provided to the port itself. The question of service being provided by the authorised agency, would not arise. He further pointed out that definition of taxable services contained in Section 65(105)(zn) came to be amended with effect from 1 -7 -2010. However, such amendment was only clarificatory in nature. He relied on clarificatory memorandum issued by the Board in this respect. He also drew our attention to the clarification issued by the Board regarding applicability of Notification No. 41/2007 in case where the service provider has obtained registration only for one service but has provided several services.