2008 (1) TMI 163

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....r has demanded service tax of about Rs. 1.5 crores along with education cess from the appellants for the period July, 2001 to September, 2005 in respect of certain 'port services' and 'cargo handling services' rendered by them. Under sub-contracts awarded by main contractors. He has also appropriated an amount of over Rs. 17 lakhs paid by the assessee, towards the demand. He has imposed penalties ....

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....ame tax from the sub-contractors. The decision to this effect, rendered by the Co-ordinate Bench in the case of BBR (India) Ltd. v. Commissioner of Central Excise, Bangalore [2006] (4) S.T.R. 269 (Tri.-Bang.)] has also been relied on by learned Counsel. He has also cited two stay orders of this Bench, which were taken note of by the Bangalore Bench in the above case. We have heard learned SDR also....